Doctrine by topic · DGT Observatory

Derivative Beverages: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Stable position High confidence 8 rulings · 2014–2024

Current position

The tax stamps from Order HAC/3482/2007 applied to packaging manufactured or imported in the EU before 2021 are valid until January 1, 2026. After that date, derivative beverages for consumption must bear the new tax stamps. In manufacturing processes, the regulatory shrinkage (such as 3% in hot processing or 1.5% in direct distillation) delimits normal losses without the need for justification if they are real.

The DGT position remains stable regarding the calculation of shrinkage, applying specific percentages to the pure alcohol of each individual process according to the technique employed. No doctrinal change is observed in the management of losses, but rather a technical application of the regulatory percentages to delimit what is considered a normal loss.

Analysis based on 8 of 8 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

8
V0307-24 5 Mar 2024

Derivative beverages with old excise marks remain valid until 1 January 2026

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuestos especialesbebidas derivadasmarcas fiscalesrégimen suspensivoinfracción tributaria Ley 38/1992 de Impuestos EspecialesReal Decreto 1165/1995 del Reglamento de los Impuestos Especiales
Affects CompanyExpat · Non-residentIndividual
V1165-20 29 Apr 2020

Tax marks permitted on caps of bottles and containers for derived beverages

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
marcas fiscalesbebidas derivadasimpuestos especialesprecintas de circulacióncódigo de seguridad electrónico Ley 38/1992 de Impuestos EspecialesReal Decreto 1165/1995 del Reglamento de los Impuestos Especiales
Affects CompanyExpat · Non-residentIndividual
V3135-14 19 Nov 2014

Loss percentage set at 3% for cold maceration production of derivative beverages

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
impuestos especialesbebidas derivadasalcohol puropérdidas admisiblesproceso de elaboración Ley 38/1992 de Impuestos EspecialesReal Decreto 1165/1995 del Reglamento de los Impuestos Especiales
Affects CompanyExpat · Non-residentIndividual
V2905-14 30 Oct 2014

Loss percentages must be applied individually to each process

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
impuestos especialespérdidas admisiblesalcohol puroprocesos de fabricaciónbebidas derivadas Ley 38/1992 de Impuestos EspecialesReal Decreto 1165/1995 del Reglamento de los Impuestos Especiales
Affects CompanyExpat · Non-residentIndividual
Email
Contact