Skip to content
Back to index
V0433-18 20 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · impuestos especiales

Alcohol acquisitions in tax warehouses are VAT exempt under suspension regimes

A company requested clarification regarding the tax treatment of buying and selling alcoholic beverages in tax warehouses and the relevant declaration forms. The DGT clarifies that operations under suspension regimes are exempt from VAT and details the corresponding information returns.

The question raised

The classification of the acquisition operations carried out by the consultant is questioned, as well as the transfer operations carried out by the same. Furthermore, it is desired to know the forms in which said operations must be declared.

The DGT's ruling

For Excise Duties, the shipment between tax warehouses in different Member States is under a suspensive regime, with the responsibility lying with the holder of the departing warehouse. Regarding VAT, intra-Community acquisitions of goods linked to a regime other than the customs warehouse regime are exempt. Transfers of these goods while they remain under said regime are also subject to but exempt from VAT.

Book your free first meeting