Excise duty on alcohol and alcoholic beverages

Where do they apply?

In mainland Spain and the Balearic Islands. Consignments from those territories to Ceuta or Melilla, or vice versa, will be treated as imports or exports respectively.

With respect to the Canary Islands the duties apply to beer, intermediate products, alcohol and alcohol-based beverages. In the Canary Islands there is no excise duty for wine and fermented beverages.

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Which goods are subject to those duties?

• Beer or mixtures of beer with non-alcoholic drinks.
• Wine and fermented beverages (cider)
• Intermediate products (sherry or port wines, hot punches, sweet wines, vermouths, etc.)
• Alcohol and alcohol-based beverages or spirits.

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Exemptions

In addition to the general cases already referred to in the general information section, with respect to alcohol and alcoholic beverages the following are specifically exempted:

• Alcohol and alcoholic beverages intended for the production of vinegar.
• The following imports of alcoholic beverages:
  1. Imports by travellers: carried personally by travellers aged 17 and over from other non-EU countries, (Ceuta and Melilla are not part of the customs territory of the European Union and for these purposes are considered not to belong to the EU). Further details are provided in the links in the Relevant links section at the bottom of this page.
  2. Small consignments sent from a third country, on an occasional basis, by one private individual to another, without payment.
• Alcoholic beverages purchased from duty-free shops at ports and airports and carried in the personal luggage of travellers travelling by air or sea to a third country or third territory other than the Canary Islands.
• Purchasers must show their transport document for air or sea travel.

There are also specific exemptions, where alcohol is not for human consumption by ingestion, such as:

• Alcohol that is intended to be totally or partially denatured.
• Alcohol intended for the manufacture of medicinal products or for use in health care settings or exclusively for educational or scientific purposes.

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Reimbursement

• Preparation of flavourings for the production of foodstuffs and non-alcoholic drinks.
• When they are used directly, or as components of semi-finished products, for the production of foods containing fillings. 
• The return to the factory or tax warehouse and destruction under the control of the Administration of alcoholic beverages not fit for human consumption.

Finally, the dispatch of goods from the Canary Islands to other EU states will result in entitlement to reimbursement of the amounts previously paid in the Canary Islands.

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Rates of duty

Beer:

The taxable base is volume in hectolitres of finished product at a temperature of 20º C. Rates: by reference to its alcohol content or degree Plato. 

Wine and fermented beverages

The taxable base is volume in hectolitres of finished product at a temperature of 20º C. The rate of duty is EUR 0 per hectolitre.

Intermediate products

The taxable base is volume in hectolitres of finished product at a temperature of 20º C.

The rate of duty, by reference to actual alcoholic strength by volume, is set at EUR 38.48 per hectolitre where the actual alcoholic strength does not exceed 15%, and at EUR 64.13 per hectolitre in other cases. In the Canary Islands, both rates are lower.

Alcohol and alcohol-based beverages

The taxable base is volume in hectolitres of pure alcohol at a temperature of 20º C.

The rate of duty is EUR 958.94 per hectolitre of pure alcohol. In the Canary Islands the rate of duty is lower. There are lower rates for the special craft distilling schemes and the harvesting scheme.

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Payment, registration and records

Beer

Form 561 quarterly electronic self-assessment (first twenty days of second month following the period) or monthly for large companies (first twenty days of third month following the period).

Wine and fermented beverages

There is no requirement to declare or collect anything in relation to this particular tax. Operators in the sector must comply with the rules on checks, movements and accounts.

Intermediate products

Form 562 Self-assessment. Electronic filing.

• Quarterly deadlines: first twenty days of the second month following the period.
• Monthly deadlines for large companies: first twenty days of the third month following the period.

Alcohol and alcohol-based beverages

Form 563 Self-assessment. Electronic filing. Filing deadlines:

1. Monthly, (large companies) first twenty days of the third month following the end of the settlement period.
2. Quarterly, first twenty days of the second month following the end of the settlement period.

All alcohol-based beverages must have the official model of the fiscal mark (seal) approved by the Ministry of Finance affixed to their bottles or containers.

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