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A company has requested a ruling on whether the activity of purchasing beer wort, fermenting it on-site, and subsequently packaging it is subject to Beer Tax. The Directorate General for Taxes (DGT) has ruled that this process constitutes manufacturing through transformation.
Cuestión planteada La consultante plantea diversas preguntas sobre el régimen tributario aplicable en el caso de que opten por comprar el mosto elaborado en fábrica (no fermentado), trasladarlo a granel a sus instalaciones y fermentarlo en ellas para luego dispensar o envasar. En concreto las preguntas que formula son:
El mosto de cerveza no está incluido en el ámbito objetivo del impuesto. Sin embargo, obtener cerveza a partir de mosto supone una transformación que queda englobada en el concepto de fabricación. Por tanto, el titular de las instalaciones donde se realice dicha transformación debe inscribirse en el Registro Territorial y el impuesto se devengará en el momento de la salida de los productos de la fábrica.
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