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V0323-14 11 February 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales

Wine and cider production permitted in the same premises subject to tax office authorisation

A company producing wine and performing partial dealcoholisation has enquired whether it may also produce cider within the same establishment. The Directorate-General for Taxes (DGT) has ruled that this is possible provided authorisation is obtained from the managing tax office, subject to compliance with specific accounting and facility layout requirements.

The question raised

Possibility of producing wine and cider in the aforementioned establishment.

The DGT's ruling

The manufacture of different excise products on alcohol may be carried out in the same premises if the managing office authorizes it. To this end, the interested party must submit a project for integrated accounting of movements and stocks, and a project for the distribution of production and storage facilities. As it is an establishment with dealcoholization authorization, the application must also include any modification derived from said process.

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