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V1601-25 11 September 2025 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuestos especiales

Cannot import one litre of alcohol and one litre of exempt intermediate product

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.

The question raised

For the purposes of enjoying the exemption regulated in Article 21.2.a) of Law 38/1992, of 28 December, on Excise Duties, the taxpayer wishes to know whether they could import as a traveler 1 litre of alcohol and, in addition, 1 litre of intermediate product and, in addition, 3 litres of still wine in their luggage. Or whether, upon importing 1 litre of alcohol, they can no longer import any other alcoholic beverages exempt from excise duties on alcohol and alcoholic beverages.

The DGT's ruling

The duty-free allowance for alcohol or spirits (one litre) and for intermediate products (two litres) represents 100% of the total quantity authorized for combination. Therefore, importing one litre of alcohol precludes the importation of any other quantity of intermediate products or sparkling wines under the exemption. Still wine and beer have independent limits that may be combined with the other beverages provided that the 100% alcohol allowance is not exceeded.

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