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V0896-22 27 April 2022 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto sobre el alcohol y bebidas derivadas

Refund of alcohol tax may be requested if denatured alcohol cannot be used

An alcohol trading company has enquired whether it can recover the tax paid on alcohol resold to cosmetic companies. The DGT indicates that, as the tax has already been accrued, the appropriate route is a refund under Article 43 of the LIE, subject to specific conditions.

The question raised

Is it possible to request a refund of the paid Tax on Alcohol and Derived Beverages for the portion of the alcohol that is to be resold to cosmetic companies?

The DGT's ruling

For alcohol for which the tax has already been paid, a refund may be requested pursuant to Article 43 of the LIE when it is not possible to use denatured alcohol in manufacturing processes and the alcohol is not incorporated into the resulting product. The holder of the industrial operation must request prior authorization before acquiring the alcohol, submit a technical report, and comply with the procedure set forth in Article 80 of the RIE.

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