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V0930-25 27 May 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuestos especiales

Alcoholic beverages up to 0.5% vol. allowed in derived drink factories

A drink derived manufacturer asks whether it can produce beverages with an alcohol content of up to 0.5% vol. The DGT confirms that tax regulations do not prohibit this activity, provided the destination of the initial materials is justified.

The question raised

Question posed The consultant raises two questions:

The DGT's ruling

There is no impediment in the excise tax regulations for an establishment with a beverage manufacturing activity code to produce beverages with an alcohol content equal to or less than 0.5% vol. However, these beverages do not fall within the objective scope of excise taxes on alcohol. To this end, the destination of the raw materials entering the factory must be justified.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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