Taxes on Alcohol and Alcoholic Beverages
Find out about alcohol taxation
Refunds
In addition to the general refund assumptions regulated in article 10 of the Special Tax Law for all Special Manufacturing Taxes, in Taxes on Alcohol and Alcoholic Beverages, the right to refund of fees paid in the following cases:
- When alcohol or alcoholic beverages are used in the preparation of flavorings for food products and non-alcoholic beverages
- When alcohol or alcoholic beverages are used for the production of stuffed foods, provided that the alcoholic content does not exceed certain limits
- The return to the factory or fiscal 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 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.
In any case, the application of the refund cases will be conditional on compliance with the conditions and requirements established in the regulations governing these Taxes.