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V0565-16 10 February 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales de fabricación

Excise duty refunds cannot be claimed by introducing already taxed products into a manufacturing plant

A company inquired whether breweries could claim excise duty refunds by introducing products that had already been taxed for shipment to another Member State. The Directorate-General for Taxes (DGT) ruled that regulations do not permit this operation within manufacturing plants, limiting such refunds to authorised fiscal warehouses.

The question raised

Possibility of applying to breweries the provisions of Article 10, paragraph 1.c), of Law 38/1992, of December 28, on Excise Duties.

The DGT's ruling

Excise duty regulations do not permit the introduction into a brewery of products upon which the tax has already been incurred for the purpose of sending them to another Member State of the European Union and requesting a refund. Article 8 of the Excise Duty Regulation limits the refund procedure provided for in Article 10.1.c) of the Law solely to introductions into a tax warehouse. The Law distinguishes between a manufacturing facility and a tax warehouse, and Article 15.5 prohibits the entry into manufacturing facilities of products with tax already incurred, subject to specific exceptions.

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