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A taxpayer requested clarification on the tax classification of a beverage produced by fermenting tea and sugar with probiotics. The DGT ruled that, as it is not a fermentation of natural fruit juice, the product falls under the tax on alcohol and derived beverages.
Cuestión planteada El consultante desea saber cuál es su clasificación de esta bebida, y en particular su tratamiento en el marco de los impuestos especiales.
El producto no parece encajar como bebida fermentada (posición 2206) porque el alcohol proviene del azúcar añadido y no de un zumo natural. Todo indica que se clasifica en la posición 2208 90, quedando sujeto al Impuesto sobre el Alcohol y las Bebidas Derivadas. La base imponible será el volumen de alcohol puro y el tipo impositivo el establecido en la Ley de Impuestos Especiales.
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