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V0948-22 29 April 2022 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuestos especiales de fabricación

Accounting for raw materials required to produce excisable goods is mandatory

A liquor manufacturers' association enquired whether non-alcoholic raw materials (such as water, sugar, and juices) should be included in their excise duty accounting. The Directorate-General for Taxes (DGT) ruled that regulations require accounting for all raw materials necessary to produce goods subject to excise duty.

The question raised

The consulting association asks whether non-alcoholic raw materials, such as water, sugar, non-alcoholic flavorings, honey, milk and its derivatives, fruit juices and extracts, etc., should be included in the excise duty accounting of derivative beverage factories.

The DGT's ruling

Holders of establishments must maintain accounting records of products subject to excise duties and the raw materials necessary to obtain them. To determine which raw materials are necessary, the facts and circumstances of each production process must be evaluated. It is the responsibility of the Tax Administration to assess and inform the holder whether a specific raw material must be included in said accounting.

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