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A query was made regarding the calculation of admissible loss percentages in the cold maceration production process of derivative beverages. The DGT clarifies that this process is subject to a limit of 3% of the quantities of pure alcohol put into production.
Cuestión planteada Criterio para el correcto cálculo del porcentaje de pérdidas admisible en el proceso de elaboración en frío con maceración. Si procede:
El porcentaje de pérdidas para la elaboración en frío con maceración es el 3 por 100 de las cantidades de alcohol puro puestas en trabajo. Para determinar las pérdidas reales en cada período de liquidación, se debe considerar el alcohol puesto en trabajo en los procesos cuya finalización haya tenido lugar en dicho período. Si las pérdidas reales están dentro de los porcentajes reglamentarios, no es necesaria su justificación.
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