Taxes on Alcohol and Alcoholic Beverages
Find out about alcohol taxation
Taxable base and tax rates
TAXABLE BASE
In the case of beer, wine and fermented beverages and intermediate products, the taxable base of the tax is constituted by the volume of products included within the objective scope of the tax, expressed in hectoliters of product finished at a temperature of 20 C .
In the case of alcohol and derived beverages, the tax base will be constituted by the volume of pure alcohol, at a temperature of 20 C , expressed in hectoliters, contained in the products subject to the tax.
TYPES OF LIENS
Within the European Union, Member States can establish tax rates, within the framework provided for in community regulations.
The Special Tax Law establishes the tax rates applicable to the different alcoholic products in the following articles:
Beer: Article 26
Wine and Fermented Beverages: Article 30
Intermediate products: Article 34
Alcohol and Derived Beverages: Article 39
In the case of the Canary Islands, the tax rates established in article 23 of the Special Tax Law apply.