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V5488-26 18 August 2026 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto sobre el alcohol y bebidas derivadas

IABD refunds may be requested if alcohol used in bakery products does not exceed 5 litres per 100 kg

A bakery company has enquired whether it can apply for tax benefits due to the use of aniseed-flavoured spirits in its products. The DGT has indicated that no exemptions apply; however, the company may be entitled to a tax refund subject to certain limits and requirements.

The question raised

Question raised: Inquiry as to whether any tax benefit is applicable under the Tax on Alcohol and Derived Beverages (IABD).

The DGT's ruling

The exemptions provided in Article 21 and Article 42 of the LIE do not apply. However, it is possible to request a tax refund pursuant to Article 22.2.b) of the LIE, provided that the pure alcohol content does not exceed 5 liters per 100 kilograms of manufactured product. To this end, prior authorization must be obtained from the managing office and the requirements of the Excise Duty Regulations must be met.

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