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A traveller asks whether they can import one litre of alcohol, one litre of intermediate product and three litres of still wine without paying taxes. The DGT responds that it is not possible as the one litre of alcohol uses up the full 100% allowance for that product type.
Cuestión planteada A efectos de gozar de la exención regulada en el artículo 21.2.a) de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales, desea conocer si podría importar como viajero 1 litro de alcohol y, a su vez, 1 litro de producto intermedio y, a su vez 3 litros de vino tranquilo en su equipaje. O si, al importar 1 litro de alcohol ya no puede importar más bebidas alcohólicas exentas de los impuestos especiales sobre el alcohol y bebidas alcohólicas.
La franquicia para alcohol o bebidas derivadas (un litro) y para productos intermedios (dos litros) representan el 100% de la cantidad total autorizada para combinarse. Por tanto, importar un litro de alcohol impide importar cualquier otra cantidad de productos intermedios o vinos espumosos bajo la exención. El vino tranquilo y la cerveza tienen límites independientes que se pueden combinar con las otras bebidas siempre que no se exceda el 100% de las franquicias de alcohol.
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