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V2568-18 19 September 2018 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre productos intermedios

A wine preparation with added alcohol is classified as an intermediate product for excise duty purposes

An entrepreneur inquires about the classification of a wine preparation with 15% vol. that is sent to Austria to be transformed into sangria. The DGT determines that the initial product is an intermediate product and that the classification of the final product in Austria is the responsibility of the authorities of that country.

The question raised

Question posed: Classification within the objective scope of the product sent to Austria and of the final product with an alcoholic content of 5.5% vol.

The DGT's ruling

The wine preparation with added alcohol and 15% vol. is classified within the objective scope of the Excise Duty on Intermediate Products. The shipment from Spain to Austria must be carried out under a suspensive regime by means of an electronic administrative document. The tax classification of the resulting product following transformation abroad falls under the competence of the tax administration of said Member State.

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