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V0843-15 17 March 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales

Registration as a user of partially denatured alcohol required to produce solvents from alcoholic waste

A waste management company intends to purify alcoholic waste to produce marketable products such as solvents or glass cleaners. The DGT has ruled that, for this activity, the company cannot act as a waste manager but must operate as an industrial entity seeking approval for the denaturing substances used.

The question raised

Question posed: Does the intended activity fall within the provisions of the Excise Duty Regulations for the management of waste containing alcohol?

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