Taxes on Alcohol and Alcoholic Beverages
Find out about alcohol taxation
Intermediary products
All products with an alcohol content greater than 1.2% vol. and less than or equal to 22% vol., classified under CN codes 2204, 2205 and 2206, and which are not included within the scope of the Tax on Beer, or the Tax on Wine and Fermented Beverages, are subject to the Tax on Intermediate Products.
Among others, oloroso wines, fortified wines, sherry wines and port wines are subject to this tax.
The Tax on Intermediate Products is applied in the Peninsula, the Balearic Islands and the Canary Islands.
In this tax you can benefit from the exemption assumptions common to all Special Manufacturing Taxes and those common to Taxes on Alcohol and Alcoholic Beverages.
On the other hand, you may obtain a refund of the amounts paid for the Tax on Intermediate Products, in the cases of refund common to all Special Manufacturing Taxes provided for in article 10 of the Special Tax Law and those common to Taxes on Alcohol and Alcoholic Beverages provided for in article 22 of the Special Tax Law.
The application of exemptions and refunds is subject to compliance with the conditions and requirements established in the regulations governing Excise Duties.
The tax base of the tax is constituted by the volume of product included within the objective scope of the tax, expressed in hectoliters of finished product at a temperature of 20 C.
The tax rates applicable in the Peninsula and the Balearic Islands are set out in article 34 of the Special Taxes Act, which establishes two types of tax depending on the alcohol content of the products. In the case of the Canary Islands, the tax rates established in article 23 of the Special Taxes Law apply.
The regulations governing this tax establish specific management rules, which include the possibility that auxiliary warehouses to a factory of intermediate products are considered as forming part of the establishment for the purposes of registration in the Territorial Registry of Special Taxes, provided that they are located in the same province and no manufacturing operations are carried out in them, under the conditions established in the Regulations of Special Taxes.