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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.
Cuestión planteada ¿Es posible solicitar la devolución del Impuesto sobre el Alcohol y Bebidas Derivadas satisfecho, por la parte del alcohol que se va a revender a las empresas cosméticas?
Para el alcohol que ya tiene el impuesto satisfecho, se puede solicitar la devolución según el artículo 43 de la LIE cuando no sea posible utilizar alcohol desnaturalizado en procesos de fabricación y el alcohol no se incorpore al producto resultante. El titular de la explotación industrial debe solicitar autorización previa a la adquisición del alcohol, presentar una memoria técnica y cumplir el procedimiento del artículo 80 del RIE.
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