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V2947-19 23 October 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · marcas fiscales

Tax stamps on derivative beverages may be rendered invalid by indelible printing of 'void' or 'cancelled'

A company enquired whether tax seals on beverages intended for export could be marked with the words 'void' or 'cancelled' instead of being physically destroyed. The Directorate-General for Taxes (DGT) ruled that indelible printing may be used as a method of invalidation, provided it is carried out under administrative supervision.

The question raised

Possibility of indelibly printing the mention “rendered unusable” or “cancelled” on the seals placed on bottles of derivative beverages destined for the foreign market without the need to remove or destroy them.

The DGT's ruling

For the export of products with excise stamps to be considered authorized, the stamps must be rendered unusable or destroyed under the control of the Tax Administration. The Excise Duty Regulations do not distinguish between destruction and rendering unusable; therefore, it is admissible to render seals unusable by indelibly printing the words 'rendered unusable' or 'cancelled'. This printing must not be removable with water or solvents without altering the seal or its paper.

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