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V1165-20 29 April 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · marcas fiscales

Tax marks permitted on caps of bottles and containers for derived beverages

A company has enquired whether it can adhere 25 mm tax marks to the caps of its containers so that they remain attached when the bottle is opened. The DGT has responded that this is permissible provided that the cap is a visible part of the packaging.

The question raised

Possibility of placing the seals on the caps of bottles and carboys of derived beverages.

The DGT's ruling

The regulations allow tax marks to be placed anywhere visible on the containers or packaging of derived beverages, provided they cannot be reused and allow for the reading of the electronic security code. Therefore, the placement of marks on the caps of bottles and carboys is considered compliant with the regulation as it is a visible location on the packaging.

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