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An alcoholic waste management company has requested a ruling on whether it can process waste to obtain a hydroalcoholic mixture and how VAT applies to its treatment. The DGT ruled that to produce alcohol from waste, the company must register as an alcohol manufacturer, and that the supply of the solution will be subject to VAT but exempt if linked to a customs warehousing regime.
Cuestión planteada Se cuestiona si la entrega de la solución hidroalcohólica a la fábrica de alcohol en donde se obtiene el bioetanol es una entrega que se efectúa de conformidad con el artículo 75 ter del Real Decreto 1165/1995 por el que se aprueba el Reglamento de los Impuestos Especiales, así como el tratamiento que corresponde en el Impuesto sobre el Valor Añadido a dicha entrega.
Para obtener alcohol a partir de residuos alcohólicos, el establecimiento debe inscribirse como fábrica de alcohol según el artículo 85 bis.1 del RIE. La entrega de la solución hidroalcohólica es una entrega de bienes sujeta al IVA. No obstante, dicha entrega estará exenta si los bienes se vinculan al régimen de depósito distinto del aduanero (régimen suspensivo de Impuestos Especiales) conforme al artículo 24 de la Ley del IVA.
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