Taxes on Alcohol and Alcoholic Beverages
Find out about alcohol taxation
Alcoholic and alcoholic beverages
Ethyl alcohol and spirits are subject to the Tax on Alcohol and Derived Beverages.
The tax is levied in mainland Spain, the Balearic Islands and the Canary Islands. On the other hand, it is not enforceable in Ceuta or Melilla.
In the Tax on Alcohol and Derived Beverages you can benefit from the exemption cases common to all Special Manufacturing Taxes and those common to Taxes on Alcohol and Alcoholic Beverages.
In addition, the regulations of this Tax contemplate additional exemption cases, applicable only with respect to this Tax, which include, among others, alcohol not intended for human consumption or made unfit for human consumption by the addition of chemical products (denaturing agents). , alcohol intended for the manufacture of medicines, scientific research or educational and scientific purposes
You will be able to obtain a refund of the fees paid for this tax, in the refund cases common to all special manufacturing taxes provided for in article 10 of the Special Tax Law and those common to Taxes on Alcohol and Alcoholic Beverages provided for in Article 22 of the Special Tax Law. .
Likewise, in relation to the products subject to the Tax on Alcohol and Derived Beverages, an additional case of refund of the amounts of this tax corresponding to alcohol used in manufacturing processes in which it is not possible to use denatured alcohol is recognized, provided that is not incorporated into the product resulting from the process.
The application of exemptions and refunds is subject to compliance with the conditions and requirements established in the regulations governing Excise Duties.
The taxable base of the tax is constituted by the volume of pure alcohol, at a temperature of 20 C , expressed in hectoliters, contained in the products subject to the tax.
The applicable tax rate is included in article 39 of the Excise Tax Law, being a fixed amount, expressed in euros, per hectoliter of pure alcohol.
In the case of the Canary Islands, the tax rate established in article 23 of the Special Tax Law applies.
The regulations governing this Tax establish specific management rules, which include, among others:
- The use of portable devices for the manufacture of alcohol is prohibited.
- Application of certain specialties in the circulation of pharmaceutical specialties containing alcohol
- The raw materials entered into alcohol factories may not have any other destination than their use in the production of alcohol.
- Application of specific standards for alcohol factories, derived beverage factories and alcohol extract and concentrate factories.