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A company that dealcoholises wine to adjust its alcohol content has requested a ruling on the tax classification of the resulting product. The DGT has determined that, provided no hydroalcoholic mixture is added to the final product, it is considered still wine if it exceeds 1.2% vol.
Cuestión planteada Clasificación fiscal del producto final obtenido por la consultante
Si el vino desalcoholizado se envía sin añadir la mezcla hidroalcohólica y presenta una graduación superior al 1,2 % vol., se califica como vino tranquilo según el artículo 27.2 de la LIE. En este caso, su mezcla posterior con el vino original no modifica su consideración fiscal ni arancelaria. Si el producto tuviera una graduación igual o inferior al 1,2 % vol., se calificaría como bebida analcohólica.
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