Legal framework

European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)

National transposition:
Impuesto sobre la Cerveza, Impuesto sobre el Alcohol y Bebidas Derivadas, Impuesto sobre Productos Intermedios, Impuesto sobre el Vino y las Bebidas Fermentadas, is in force since 01/01/1993 in Spain.
Excise duties for alcoholic beverages, in Spain, fall under :
These products are exempted:
– when used for the production of vinegar falling within CN code 2209

It is entitled to the refund of tax previously paid:
– when used for the production of flavours for the preparation of foodstuffs and non-alcoholic beverages with an alcohol strength not exceeding 1.2% vol. ;
– when used directly or as a constituent of semifinished products for the production of foodstuffs, filled or otherwise, provided that in each case the alcoholic content does not exceed 8.5 litres of pure alcohol per 100 kg of the product for chocolates, and 5 litres of pure alcohol per 100 kg of the product for other products;
– when return to factory or tax warehouse, as well as when destruction under control of the tax administration of alcoholic beverages that are no longer suitable for human consumption.

Tax on spirits and alcoholic drinks; These products are exempted:
– when distributed in the form of alcohol which has been completely denatured in accordance with the requirements of any Member State;
– when both denatured in accordance with the requirements of any Member State and used for the manufacture of any product not for human consumption;
– when used for the production of medicines;
– when used as samples for analysis, for necessary production tests, or for scientific purposes, for scientific research;
– when used for medical purposes in hospitals and pharmacies;
– when used in the manufacture of a component product which is not subject to excise duty.

It is entitled to the refund of tax previously paid:
– when used in a manufacturing process provided that the final product does not contain alcohol;

(*) Up to date until : 01/07/2020 ( last checked on 01/12/2020)

The authority which benefits from excise duties incomes is :
• Central authority
• Regional authority

Competent authority in Spain

Ministerio de Hacienda.
Dirección General de Tributos.

Subdirección General de Impuestos Especiales y Tributos sobre el Comercio Exterior
https://www.hacienda.gob.es/es-ES/Areas%20Tematicas/Impuestos/Direccion%20General%20de%20Tributos/Paginas/Direccion%20general%20de%20tributos.aspx
especiales.tce@tributos.hacienda.gob.es
34 91 5958245

Collector of tax :
The Spanish State Tax Agency.

Area where the law applies :
Mainland ES – Spain (except : The Tax on wine and fermented beverages is not due in the Canary Islands, Ceuta and Melilla.

The Tax on on beer, Tax on spirits and alcoholic drinks and Tax on intermediate products are not due in Ceuta and Melilla)

Taxpayers

• Authorised warehouse keeper
• Importer
• Producer
• (Temporary) registered consignee

Tax due date and collecting Authority

If the settlement period is quarterly, the first twenty calendar days of the second month following that in ending the quarter in which of the chargeable event has occurred. If the settlement period is monthly, the first twenty calendar days of the third month following that in which ends the month have occurred of the chargeable event.

• At the time the tax debt arises
• Other

Taxable amounts and deductions, credits, exemptions

Which alcoholic beverages are taxable in Spain?

• Beer
• Sparkling and non-sparkling wine
• Fermented beverages other than wine or beer
• Intermediate products
• Ethyl alcohol

What is the basis of assessment?

• Alcoholic strength by volume
• Other
• Number of hectolitres of finished product.

 

Excise duties in Spain for beer

Standard rate for beer in Spain

7.48 EUR per Hectoliter of FINISHED PRODUCT   °PLATO < 11 % 9.96 EUR 9.96 EUR per Hectoliter of FINISHED PRODUCT   °PLATO 11-15 % 13.56 EUR per Hectoliter of FINISHED PRODUCT   °PLATO 15-19 % 0.91 EUR per Hectoliter of FINISHED PRODUCT °PLATO > 19 %

Reduced Rate “Low alcohol” (<= 2.8%) for beer in Spain

0 EUR  (VAT applied is 21%)  °ALCOHOL under 1,2 % 2.75 EUR    per Hectoliter of FINISHED PRODUCT 1,21 – 2,8 %

Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Spain

** not in application for distance selling purpose **

 

Excise duties in Spain for wine

 

STANDARD RATE

Standard rate for STILL wine in Spain

0 EUR per Hectoliter of FINISHED PRODUCT (VAT applied is 21%)

Standard rate for SPARKLING wine in Spain

0 EUR per Hectoliter of FINISHED PRODUCT (VAT applied is 21%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Spain

0 EUR per Hectoliter of FINISHED PRODUCT (VAT applied is 21%)

Reduced rate for SPARKLING wine in Spain

0 EUR per Hectoliter of FINISHED PRODUCT (VAT applied is 21%)

 

Excise duties : Fermented beverages other than wine and beer in Spain

 

Standard rates

Standard rate for STILL fermented products in Spain

0 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Standard rate for SPARKLING fermented products in Spain

0 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

 

REDUCED RATE

Reduced rate for STILL fermented products in Spain

0 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Reduced rate for SPARKLING fermented products in Spain

0 EUR

 

Excise duties : Intermediate products in Spain

 

STANDARD RATE

Standard rate for STILL intermediate products in Spain

64.13 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Standard rate for SPARKLING intermediate products in Spain

64.13 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Spain

38.48 EUR /hl/ ° ALCOHOL (VAT applied is 25%)

Reduced rate for SPARKLING intermediate products in Spain

38.48 EUR

Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Spain

STANDARD RATE

Standard rate for Ethyl alcohol in Spain

958.94 EUR  /hl/ ° ALCOHOL (VAT applied is 21%)

Reduced Rate for Ethyl alcohol in Spain : Low strength spirits, particular regions, etc.

226.36 EUR  /hl/ ° ALCOHOL (VAT applied is 21%)