Taxes on Alcohol and Alcoholic Beverages
Find out about alcohol taxation
Intermediary products
All products with an alcoholic strength greater than 1.2% vol., and less than or equal to 22% vol., classified in CN codes 2204, 2205 and 2206, and which are not included within the Intermediate Products Tax, are subject to the Tax on Intermediate Products. of the objective scope of the Tax on Beer, nor in that of the Tax on Wine and Fermented Beverages.
Among others, Oloroso wines, fortified wines, Sherry wines or 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 cases common to all Special Manufacturing Taxes and those common to Taxes on Alcohol and Alcoholic Beverages.
On the other hand, you will be able to obtain a refund of the paid installments of the Tax on Intermediate Products, in the refund cases common to all the special Manufacturing Taxes provided for in article 10 of the Special Tax Law and those common to the Taxes on the 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 included in article 34 of the Excise Tax Law, 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 Tax Law apply.
The regulations governing this Tax establish specific management rules, which include the possibility that warehouses auxiliary to a factory of intermediate products will be considered as part of the establishment for the purposes of registration in the Territorial Registry of Special Taxes, provided that are located in the same province and manufacturing operations are not carried out there, with the conditions established in the Special Tax Regulations.