Taxes on Alcohol and Alcoholic Beverages

Exemptions

In addition to the exemption assumptions common to all Special Manufacturing Taxes, in the Taxes that fall on Alcohol and Alcoholic Beverages, the following will be exempt:

• The manufacture and importation of alcohol and alcoholic beverages intended for the manufacture of vinegar.
• Imports of alcoholic beverages personally carried by travellers, provided they do not exceed certain quantitative limits (1 litre of alcohol or derived beverages, or two litres of intermediate products or sparkling wines and fermented beverages, four litres of still wine and sixteen litres of beer).
• Imports of small shipments sent occasionally from a third country by an individual to another individual, without any payment of any kind and within certain limits
• Alcoholic beverages intended for delivery by duty-free shops and carried in the personal luggage of travellers going by air or sea to a third country or third territory other than the Canary Islands.

Furthermore, within the scope of the Tax on Alcohol and Derived Beverages, additional exemption assumptions are recognized, which include, among others, alcohol not intended for human consumption or rendered unfit for human consumption by the addition of chemical products (denaturants), alcohol intended for the manufacture of medicines, for scientific research or for teaching and scientific purposes.

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