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An entity holding a tax warehouse for alcoholic beverages has enquired whether it may provide a guarantee for an amount greater than that calculated under the Excise Duties Regulations. The Directorate-General for Taxes (DGT) has ruled that it is possible to voluntarily provide guarantees for an amount exceeding the threshold specified in the regulation.
Cuestión planteada Si es acorde a la normativa de Impuestos Especiales la aportación de una garantía por importe superior al que resultaría del cálculo previsto en el artículo 43 del RIE, surtiendo dicha garantía los efectos que contemplan los artículos 26.5 a) y 26.10 del RIE en relación con la solicitud mensual de precintas y el límite máximo de precintas de las que pueden disponerse en el establecimiento.
No existe impedimento para que los obligados presten garantías voluntariamente en una cuantía superior a la establecida en el artículo 43 del RIE. Dicha garantía superior surtirá los efectos previstos en el Reglamento, incluyendo la entrega de precintas y el límite de existencias de marcas fiscales. En concreto, permitirá superar los límites mensuales de entrega de precintas y los límites de mantenimiento de existencias sin necesidad de prestar garantías complementarias adicionales por el exceso.
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