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Taxes on Alcohol and Alcoholic Beverages

Find out about alcohol taxation

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Objective scope and internal territorial scope

OBJECTIVE SCOPE

The following alcoholic products are subject to taxes on alcohol and alcoholic beverages:

  • Beer and beer mixes with non-alcoholic beverages
  • Came
  • Fermented beverages (such as cider)
  • Intermediate products (such as oloroso, fortified, sherry or port wines)
  • Ethyl alcohol and spirits

INTERNAL TERRITORIAL SCOPE

The territorial scope of the taxes levied on alcohol and alcoholic beverages varies depending on the taxes and the territories of the Spanish State:

  1. Taxes on Beer, Intermediate Products and Alcohol and Derived Beverages are applied in the Peninsula, the Balearic Islands and the Canary Islands
  2. The Tax on Wine and Fermented Beverages applies only to the Peninsula and the Balearic Islands
  3. None of the taxes on alcohol and alcoholic beverages apply in Ceuta and Melilla