Tax markings for alcoholic beverages

On January 1, 2020, the Tax Agency implemented the new models of tax stamps that must be affixed to containers or bottles containing derivative beverages, in accordance with the provisions of Article 26 of the Special Taxes Regulations.

The tax stamps applicable to derivative beverages are produced by the National Mint and Stamp Factory (FNMT) and incorporate a security code represented by a QR code.

In accordance with that article 26, Order HAC/1271/2019, of December 9, was approved, which establishes, among others, these rules:

• The trademark application will be made by submitting form 517 electronically.
• If you request a volume of tax markings greater than 500,000 units per year, you will receive the tax markings directly from the FNMT, upon request to the Tax Agency
• If your annual requests for tax markings are less than 500,000 units per year, you will receive the tax markings through physical delivery to the Excise Duties Management Office.
• You must communicate to the Tax Agency, through the e-office, certain information in relation to the tax markings that you have requested and received:

• • Identification of the receiving establishment: Identification of the establishment and location where the tax stamps are physically affixed to the beverages
  • Production batch
  • Capacity of bottles or containers
  • Alcohol strength
  • Commercial product description

• If you own an establishment authorized as an artisanal distiller, you are not required to provide the Tax Agency with the above information. If you own an establishment authorized as a retail warehouse for alcoholic beverages and tobacco products located in ports and airports of the Canary Islands, the Peninsula and the Balearic Islands, or a tax warehouse authorized exclusively for the supply of alcoholic beverages intended for consumption or sale on board ships or aircraft, you only need to inform the Tax Agency of the number of units and the model of tax stamps affixed to the bottles or containers sold.
• Consumers will be able to verify the validity of the tax marking by means of applications on their mobile phones
• If you export or ship derived beverages in bottles or containers bearing the tax marking to another EU Member State, you may choose to request the electronic deregistration of the security codes, or alternatively, remove and destroy or physically disable the tax marking under the control of the Tax Agency
• You will be able to use one of the two models of tax markings provided:

1. 1. Large rectangular model (150x18 mm)
   2. Small self-adhesive circular model (25 mm diameter)

The aforementioned Order HAC/1271/2019, of December 9, was modified by Order HAC/66/2024, of January 25, to maintain the validity of the old seals already attached to the containers and/or receptacles with derived beverages during their marketing period and once the suspension regime was completed, with a deadline of January 1, 2026, and provided that they had been manufactured or imported into the European Union before January 1, 2021. From January 1, 2026, it will only be permitted to market derivative beverages in containers and/or receptacles that incorporate the new models of tax stamps approved by Order HAC/1271/2019, of December 9.

If on the aforementioned date you have beverages in containers and/or receptacles that incorporate other tax stamps other than those required, in order to market them you must affix the new tax stamp models. Exceptionally, the addition of the new tax stamps will suffice without requiring the removal of the tax stamps already added.