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The applicant inquired whether their organic alcoholic products (CN code 2106.90.98) are subject to excise duties. The DGT ruled that if they contain more than 1.2% vol. of alcohol from CN codes 2207 or 2208, they are subject to IABD, unless they meet specific exemption or refund requirements.
Cuestión planteada Si los productos descritos están sujetos a algún tipo de impuesto especial en territorio español.
Los productos de la nomenclatura 2106 están sujetos al IABD si contienen alcohol de los códigos NC 2207 o 2208 con un grado superior al 1,2 % vol. Si el contenido de alcohol puro no supera los 5 litros por cada 100 kg de producto, el fabricante puede beneficiarse de la devolución o exención y los productos circulan sin requisitos especiales. Si supera dicho límite, el producto está sujeto al IABD y su circulación intracomunitaria debe realizarse mediante procedimientos específicos como ventas a distancia o envíos garantizados.
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