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A query was raised regarding whether an aromatic bitter (angostura) with 44.7% vol. must carry a fiscal seal when leaving a bonded warehouse. The DGT ruled that, as it is not classified as a derivative beverage, such a seal is not required.
Cuestión planteada Necesidad de que el referido producto circule, fuera del régimen suspensivo, envasado en envases provistos de una precinta fiscal como bebida derivada.
El producto consultado es un amargo aromático clasificado en el código NC 2103 90 30. Aunque se utilice para aromatizar cócteles, no tiene la consideración de bebida derivada. Por tanto, sus envases no requieren llevar una precinta de circulación o marca fiscal al circular fuera del régimen suspensivo.
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