Taxes on Alcohol and Alcoholic Beverages

Wine and fermented beverages

The following alcoholic beverages are subject to the Tax on Wine and Fermented Beverages:

• the still wine
• sparkling wine
• still fermented beverages (such as natural cider)
• sparkling fermented beverages (such as sparkling cider).

The Wine Tax is applied in the Peninsula and the Balearic Islands. However, it does not apply 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 for this tax is zero in all cases.

The regulations governing this tax establish specific management rules, which include, among others, the following obligations for wine or fermented beverage manufacturers:

• Wineries that produce wine and fermented beverages are considered factories for the purposes of Special Taxes.
• Warehouses auxiliary to a winery may be 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.
• The raw materials brought into the factory may not be used for any other purpose than to produce beverages corresponding to the registration in the Territorial Registry of Special Taxes.
• Producers of wine and fermented beverages are required to keep accounts for products subject to excise taxes. You can consult section SILICIE for more information regarding accounting obligations in relation to Excise Taxes.