Taxes on Alcohol and Alcoholic Beverages
Find out about alcohol taxation
Wine and fermented beverages
The following alcoholic beverages are subject to the Tax on Wine and Fermented Beverages:
- the quiet wine
- sparkling wine
- still fermented drinks (such as natural cider)
- sparkling fermented beverages (such as sparkling cider).
The Wine Tax is applied in the Peninsula and the Balearic Islands. On the other hand, it is not applicable in the Canary Islands, Ceuta or Melilla.
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 .
In Spain, the tax rate on this tax is zero in all cases.
The regulations governing this Tax establish specific management rules, which include, among others, the following obligations for manufacturers of wine or fermented beverages:
- Wineries that produce wine and fermented beverages are considered factory for the purposes of Special Taxes.
- The auxiliary warehouses of a warehouse may be considered as 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 there.
- The first materials entered into the factory may not have any other destination than their use in the production of beverages that correspond to the registration in the Territorial Registry of Special Taxes.
- Producers of wine and fermented beverages are required to keep records of the products subject to Special Taxes. You can consult section SILICIE for more information regarding accounting obligations in relation to Special Taxes.