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V1692-18 14 June 2018 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales

Loss percentages for each distillation applied to the quantity of pure alcohol put into production

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.

The question raised

Admissible loss percentage in double distillation.

The DGT's ruling

In manufacturing processes involving direct distillation, the Excise Duties Regulation allows for a 1.5 percent loss of the pure alcohol put into production. In a double distillation, this percentage is applied to the quantity resulting from the first operation for the second. These percentages define normal losses and do not require justification, but they cannot be applied systematically if they do not correspond to actual losses.

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