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V2537-20 27 July 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto sobre el alcohol y bebidas derivadas

Food products containing alcohol may be subject to IABD based on pure alcohol content

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.

The question raised

Whether the described products are subject to any type of excise duty in Spanish territory.

The DGT's ruling

Products of nomenclature 2106 are subject to IABD if they contain alcohol from NC codes 2207 or 2208 with a content exceeding 1.2% vol. If the pure alcohol content does not exceed 5 liters per 100 kg of product, the manufacturer may benefit from a refund or exemption and the products circulate without special requirements. If it exceeds said limit, the product is subject to IABD and its intra-Community movement must be carried out through specific procedures such as distance selling or guaranteed shipments.

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