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A company has requested a ruling on whether its carbonated 'hard seltzer' drink should be taxed as a fermented beverage or a derived beverage. The DGT has determined that, due to its organoleptic characteristics and production process, it must be classified under heading 2208 of the Combined Nomenclature.
Cuestión planteada Tributación de dicho producto como bebida fermentada o bebida derivada a efectos del Impuesto sobre el Alcohol y Bebidas Alcohólicas.
El 'hard seltzer' debe clasificarse en la partida 2208 de la Nomenclatura Combinada al no presentar las características organolépticas de las bebidas fermentadas de la partida 2206. Al ser un producto obtenido por la fermentación de disoluciones acuosas de azúcares y carecer de propiedades de zumos o productos naturales, queda integrado en el ámbito objetivo del Impuesto sobre el Alcohol y Bebidas Derivadas. El tipo impositivo aplicable es el establecido en el artículo 39 de la Ley 38/1992.
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