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Taxes on Alcohol and Alcoholic Beverages

Find out about alcohol taxation

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Refunds

In addition to the general assumptions of refund regulated in article 10 of the Excise Tax Law for all Special Manufacturing Taxes, in the Taxes on Alcohol and Alcoholic Beverages, the right to the refund of the fees paid is recognized in the following cases:

  • When alcohol or alcoholic beverages are used in the preparation of flavourings for food products and non-alcoholic beverages
  • When alcohol or alcoholic beverages are intended for the production of stuffed foods, provided that the alcohol content does not exceed certain limits
  • The return to the factory or customs warehouse, as well as the destruction under the control of the Administration of alcoholic beverages that are no longer suitable for human consumption.

Likewise, in relation to the products subject to the Tax on Alcohol and Derived Beverages, an additional case is recognised for the refund of the quotas of this tax corresponding to the alcohol used in manufacturing processes in which it is not possible to use denatured alcohol, provided that it is not incorporated into the product resulting from the process.

In any case, the application of the refund assumptions will be subject to compliance with the conditions and requirements established in the regulations governing these taxes.