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A query was made regarding the admissible percentage of losses in a double distillation process for producing derivative beverages. The DGT has ruled that for each successive distillation, the corresponding percentage is applied to the quantity of pure alcohol entering that specific process.
Cuestión planteada Porcentaje de pérdidas admisible en la doble destilación.
En procesos de fabricación por destilación directa, el Reglamento de los Impuestos Especiales admite un 1,5 por 100 de mermas sobre el alcohol puro puesto en trabajo. En una doble destilación, se aplica este porcentaje sobre la cantidad resultante de la primera operación para la segunda. Estos porcentajes delimitan las pérdidas normales y no requieren justificación, pero no pueden aplicarse sistemáticamente si no corresponden a las pérdidas reales.
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