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Taxes on Alcohol and Alcoholic Beverages

Find out about alcohol taxation

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Taxable base and tax rates

TAX BASE

In the case of beer, wine and fermented beverages and intermediate products, the tax base is constituted by the volume of products included within the objective scope of the tax, expressed in hectoliters of finished product at a temperature of 20 C .

In the case of alcohol and derived beverages, the taxable base will consist of 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 scope of the European Union, Member States may establish tax rates, within the framework provided for in Community regulations.

The Excise 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 Taxes Law apply.