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V0470-20 27 February 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales

Voluntary provision of guarantees exceeding the limits set in Article 43 of the RIE is permitted

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.

The question raised

Whether it is in accordance with Excise Duty regulations to provide a guarantee for an amount exceeding that resulting from the calculation provided for in Article 43 of the RIE, such guarantee having the effects contemplated in Articles 26.5 a) and 26.10 of the RIE in relation to the monthly request for seals and the maximum limit of seals that may be held at the establishment.

The DGT's ruling

There is no impediment to obligors providing voluntary guarantees in an amount exceeding that established in Article 43 of the RIE. Such superior guarantee shall have the effects provided for in the Regulation, including the delivery of seals and the limit on stocks of fiscal stamps. Specifically, it will allow for exceeding the monthly limits for the delivery of seals and the limits for maintaining stocks without the need to provide additional supplementary guarantees for the excess.

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