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A brewery has requested clarification on the procedure for destroying waste with an alcohol content exceeding 1.2% vol. The Directorate-General of Taxes (DGT) explains that destruction can be performed within the establishment itself, subject to authorisation, or at authorised centres following a specific procedure.
Cuestión planteada La consultante desea conocer:
La destrucción de residuos alcohólicos puede realizarse en el establecimiento de origen si la oficina gestora lo autoriza. También puede hacerse fuera del establecimiento en fábricas, depósitos fiscales o empresas gestoras de residuos autorizadas. En este último caso, el usuario debe comunicar el envío a la oficina gestora y esta autorizará la expedición de un documento de circulación que indique la cantidad de producto y el alcohol etílico contenido.
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