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V3406-16 18 July 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales de fabricación

Intermediate products with tax already accrued cannot be received at a wine production facility

A wine producer has enquired whether they may receive intermediate products with the tax already paid for the purposes of ageing and bottling. The Directorate General for Taxes (DGT) has ruled that it is not possible to receive products with the tax already accrued at a production facility; however, both products may be manufactured at the same premises under a suspensive regime, provided certain requirements are met.

The question raised

Possibility of carrying out the indicated activities in an establishment registered as a "wine producer".

The DGT's ruling

In a wine factory, the entry of products subject to excise duties for which the tax has already been accrued is not permitted. However, it is possible to produce wine and intermediate products in the same premises if authorization is obtained from the managing office through the submission of an integrated accounting project and a facility layout project. Likewise, intermediate products may be received and stored under a suspensive regime without transformation, provided that the manufacturing activity represents at least 50% of the volume of outflows.

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