Taxes on Alcohol and Alcoholic Beverages
Find out about alcohol taxation
Accreditation of the status of an alcoholic beverage manufacturing establishment that meets the requirements of "small" and "independent"
Council Directive 92/83/EEC of 19 October 1992 on the harmonization of excise duty structures on alcohol and alcoholic beverages allows Member States to provide in their national legislation for reduced tax rates applicable to alcoholic beverages that are put up for consumption in its territorial area, requiring, as a requirement for its application, that alcoholic beverages be manufactured by authorized establishments that meet the requirements to be considered “small” and “independent.”
Alcoholic beverages manufactured by authorized establishments established in the Peninsula and the Balearic Islands may benefit from the reduced tax rates that, where applicable, apply in other Member States, provided that:
- Alcoholic beverages are put up for consumption in the Member State where reduced tax rates apply.
- The manufacturer of alcoholic beverages meets the requirements to be considered “small” and “independent.”
- In the Member State where alcoholic beverages are put for consumption, the manufacturer's compliance with the requirements for the application of reduced rates is accredited (or self-certified).
The requirements that the alcoholic beverage manufacturer must meet to be considered “small” or “independent” are included in the following articles of Council Directive 92/83/EEC of October 19, 1992, on the harmonization of The structures of excise taxes on alcohol and alcoholic beverages:
- article 4 if beer is brewed.
- article 9 bis if wine is manufactured.
- article 13 bis if a fermented drink other than wine or beer is manufactured.
- article 18 bis if intermediate product is manufactured.
- Article 22 if derived beverage is manufactured.
The accreditation (or self-certification) of compliance with the aforementioned requirements is carried out by completing certain boxes of the document that covers intra-community circulation.
Specifically, it is carried out by completing boxes 17 l and 17 n of the electronic administrative document in accordance with the provisions of Table I of Annex I of Regulation ( CE ) 684/2009 of the Commission, of July 24, or by completing box 14 of the simplified accompanying document in accordance with the provisions of the annex to Commission Regulation ( EC ) No. 3649/92, of December 17.
The self-certification of small independent producers of alcoholic beverages is regulated in article 57 ter of the Regulation of Special Taxes approved by Royal Decree 1165/1995, of 7 July.