Doctrine by topic · DGT Observatory

Intra-Community movement: DGT doctrinal evolution

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

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How the DGT's position has evolved

Stable position High confidence 8 rulings · 2015–2026

Current position

The taxable person may use the movement procedure they consider most suitable for their circumstances depending on the nature of the product. If the product is under a suspensive regime, they may receive it as an occasional registered consignee. If the tax has already been accrued in another Member State, they may receive it as a regular certified consignee.

The DGT's position remains stable regarding the application of the various movement regimes. Consultations have addressed specific scenarios such as denaturing, the classification of wine preparations, or courier services, but without altering the structure of the excise tax regimes. The latest consultation confirms the taxable person's flexibility to choose the reception system according to the tax status of the product.

Analysis based on 7 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V0001-26 8 Jan 2026

Vin distributor may choose between registered or certified recipient system

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuestos especialesdestinatario certificadodestinatario registradorégimen suspensivoenvíos garantizados Ley 38/1992 de Impuestos EspecialesReglamento de los Impuestos Especiales (RD 1165/1995)
Affects CompanyExpat · Non-residentIndividual
V2537-20 27 Jul 2020

Food products containing alcohol may be subject to IABD based on pure alcohol content

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto sobre el alcohol y bebidas derivadasnomenclatura combinadagrado alcohólico volumétricoalcohol purocirculación intracomunitaria Ley 38/1992, de Impuestos EspecialesDirectiva 92/83/CEE
Affects CompanyExpat · Non-residentIndividual
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