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Measure Name
Date when measure came into force
Higher rates - Intermediate prod. & Ethyl alcohol 2013/06/29
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Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Impuesto sobre la CervezaImpuesto sobre el Alcohol y Bebidas DerivadasImpuesto sobre Productos Intermedios Impuesto sobre el Vino y las Bebidas Fermentadas
Tax name in English Excise duty on beer, spirits and alcoholic drinks, intermediate products, wine and fermented beverages
Member State ES-Spain
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law No 38 of 28 December 1992 on excise duties, amended by subsequent legislation, in particular by annual laws of State General Budget.

Royal Decree Nº 1165 of 7 June 1995 approving the regulation on excise duties.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Central Government and the Autonomous Communities (Regions)

 
Geographical Scope

The whole Spanish territory, except Ceuta and Melilla.

 
Taxpayers

Manufacturers, importers and authorized warehousekeeper of the products subject to tax and, where goods are moving between two EU member States, registered consignee and authorized recipients for each product category  and the vendor established another EU member state or our tax representative.

 
Tax object and basis of assessment

For the beer:

 

The manufacture and import of product falling within CN code 2203 or any product containing a mixture of beer with non-alcoholic drinks falling within CN code 2206, in either case with an actual alcoholic strength by volume exceeding 0.5 % vol.

 

For the wine and fermented beverages:

 

The manufacture and import of still wine, sparkling wine and other fermented beverages

The term 'still wine' covers all products falling within CN codes 2204 and 2205, except sparkling wine as defined in paragraph 2 of this Article:

- having an actual alcoholic strength by volume exceeding 1.2 % vol. but not exceeding 15 % vol., provided that the alcohol contained in the finished product is entirely of fermented origin,

- having an actual alcoholic strength by volume exceeding 15 % vol. and not exceeding 18 % vol. provided they have been produced without any enrichment and that the alcohol contained in the finished product is entirely of fermented origin;

2. The term 'sparkling wine' covers all products falling within CN codes 2204 10, 2204 21 10, 2204 29 10 and 2205:

- are contained in bottles with 'mushroom stoppers' held in place by ties or fastenings, or they have an excess pressure due to carbon dioxide in solution of three bar or more,

- have an actual alcoholic strength by volume exceeding 1.2 % vol. but not exceeding 15 % vol., provided that the alcohol contained in the finished product is entirely of fermented origin.

3.The term 'other still fermented beverages' covers all products falling within CN codes 2204 and 2205 but not mentioned in Article 8 above, and products falling within CN code 2206, except other sparkling fermented beverages as defined in point 2 of this Article and any product covered by Article 2:

- having an actual alcoholic strength by volume exceeding 1.2 % vol. but not exceeding 10 % vol.,

- having an actual alcoholic strength by volume exceeding 10 % but not exceeding 15 % vol., provided that the alcohol contained in the product is entirely of fermented origin.

4. The term 'other sparkling fermented beverages' covers all products falling within CN code 2206 00 91 as well as products falling within CN codes 2204 10, 2204 21 10, 2204 29 10 and 2205 not mentioned in Article 8 above which:

- are contained in bottles with 'mushroom stoppers' held in place by ties or fastenings, or they have an excess pressure due to carbon dioxide in solution of three bar or more,

- have an actual alcoholic strength by volume exceeding 1.2 % vol., but not exceeding 13 % vol.,

- have an actual alcoholic strength by volume exceeding 13 %, but not exceeding 15 % vol., provided that the alcohol contained in the product is entirely of fermented origin. Establishment of the duty

 

For the intermediate products:

 

The manufacture and import of products with an acquired alcoholicstrength by volume of more than 1.2% volume, but not exceeding 22% volume, classified under CN codes 2204, 2205 and 2206, and not subject to excise duty on beer or on wine and other fermented beverages.

 

For the ethyl alcohol and the spirits beverages:

 

The manufacture and import of :

- all products with an actual alcoholic strength by volume exceeding 1.2 % volume which fall within CN codes 2207 and 2208, even when those products form part of a product which falls within another chapter of the CN,

- products of CN codes 2204, 2205 and 2206 which have an actual alcoholic strength by volume exceeding 22 % vol.,

- potable spirits containing products, whether in solution or not.

 

 

Basis of assessment:

The volume of beer,  wine, fermented beverages and intermediate products at a temperature of 20ºC, expressed in hectolitres.

The volume of pure alcohol at a temperature of 20ºC, expressed in hectolitres contained in the ethyl alcohol and the spirits beverages
 
Deductions, Allowances, Credits, Exemptions

Exemptions:

 

Applied to:

1. Deliveries within the framework of diplomatic relationships

2. Deliveries to international organisations and its members according to international conventions

3. Deliveries to foreign Armies (NATO members, different from the Spanish ones) according to a previous agreement.

4. Consumption within the framework of an agreement admitting a VAT exemption with third countries or international organisations

5. Goods supplied on board an aircraft or ship during the flight or sea-crossing to a third territory or a third country

6. Manufactures and imports destined to the production of a good classified as NC 2209

7. Imports of alcoholic drinks

a. made by travellers over 17 years old from third countries

i. 1 litre per traveller/delivery)

ii. 2 litres of intermediate products, sparkling wines and fermented beverages

iii. 4 litres of still wine and 16 litres of beer

b. occasional small shipments from a third country for a private individual to another without intervening payment according to the following limits;

i. a bottle containing a maximum of one litre of alcohol or alcoholic drinks

ii. 2 litres of intermediate products, sparkling wine and fermented beverages

iii. 2 litres of still wine and fermented beverages

8. Alcoholic beverages intended to be supplied by duty-free shops and transported in the personal luggage of travellers to a third country

 

Tax refunds:

 

1. Exporters of products covered by these taxes or products not subject containing other taxable products, for taxes previously paid.

2. Exporters of products not subject to these taxes or contain but which have been consumed for their production, for taxes previously paid.

3. Entrepreneurs introducing products subject to excise duty in a tax warehouse for later shipment to another EU member state, for taxes paid on products brought into the tax warehouse

4. Entrepreneurs delivering products subject to manufacture excise duties to authorised recipients established in another EU member state.

5. Entrepreneurs sending or carrying goods subject to manufacturing excise duty for which the tax has been paid to persons resident in another EU member state, within the intra-Community distance sales scheme.

6. When alcohol or alcoholic beverages are used in the elaboration of flavouring substances for the manufacture of food product and soft drinks.

7. When alcohol or alcoholic beverages are used for stuffed food production, provided that the alcohol content does not exceed 8.5 litres of pure alcohol per 100 kilograms of product, in the case of chocolates, or 5 litres in other cases.

8. Return to the factory or warehouse, and the destruction under the control of the tax administration of alcoholic beverages are no longer suitable for human consumption.

 
Rate(s) Structure
Beer
Standard rate
(in national currency)
Reduced rate
(in national currency)
  "low alcohol" "independent small breweries"
per hl
per °Plato
per hl
per °alcohol
per hl
per °alcohol
per hl
per °Plato
per hl
per °alcohol

Wine
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Fermented beverages other than wine and beer
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Intermediate products
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Ethyl alcohol
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still

Reduced rates (general comments):

  • Beer: Low alcohol: not exceeding 2.8%, Independent small breweries: yearly production limited to 200,000 hl
  • Wine: <= 8,5% vol.
  • Fermented beverages other than wine and beer: <= 8.5% vol.
  • Intermediate products: <= 15% vol.
  • Ethyl alcohol: yearly production limited to 10 hl of pure alcohol
Comments

Beer

Standard rate

(in national currency)

Reduced rate

(in national currency)

 

"low alcohol"

"independent small breweries"

per hl

per °Plato

per hl

per °alcohol

per hl

per °alcohol

per hl

per °Plato

per hl

per °alcohol

ºPlato lower than 11: 7.48

[N/A]

alcoholic strength lower than 2.8% vol: 2.75

[N/A]

[N/A]

ºPlato from 11 to 15: 9.96

 

 

 

 

ºPlato from 15 to 19: 13.56

 

 

 

 

ºPlato higher than 19: 0.91 for each ºPlato

 

 

 

 

 

Intermediate products

 

Standard rate

(in national currency)

Reduced rate

(in national currency)

 

per hl

per hl

Spanish territory, except Canary islands, Ceuta and Melilla

61.08

36.65

Canary islands

47.82              

28.70              

 

Ethyl alcohol

 

Standard rate

(in national currency)

Reduced rate

(in national currency)

 

per hl

per hl

Spanish territory, except Canary islands, Ceuta and Melilla

Canary islands

913.28

714.63

799.19

622.23

 
Tax due date

Liability arises when goods leave the factory or authorised warehouse (release for home use).

 
Tax collector

The Spanish State Tax Agency.

 
Special features

In accordance with the arrangements for intra-Community movement laid down in the EC directives.

The tax must be passed on to the consumers.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ac + d214ad + d214ae

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,148.00 EUR 0.11
2011 1,154.00 EUR 0.11
2010 1,202.00 EUR 0.11
2009 1,230.00 EUR 0.11
2008 1,335.00 EUR 0.12
2007 1,362.00 EUR 0.13
2006 1,337.00 EUR 0.13
2005 1,263.00 EUR 0.14
2004 1,217.00 EUR 0.14
2003 1,167.00 EUR 0.14
2002 1,146.00 EUR 0.15
2001 1,060.00 EUR 0.15
2000 1,041.00 EUR 0.16

Comments