In Spain, all alcoholic beverages must have a special tax stamp affixed to their container or bottle. This is locally called “Precinta”or duty stamp in English.
What are the duty stamps for alcoholic beverages in Spain?
From January 1, 2020, the Tax Agency in Spain has implemented new duty stamps forms that must be attached to containers or bottles containing alcoholic beverages, in accordance with the provisions of Article 26 of the Regulation on Special Taxes.
The duty stamps applicable to derived beverages are prepared by the National Currency and Stamp Factory (FNMT).
What are the specificities for the duty stamps in Spain?
The duty stamps follow these specifications:
- It adheres to the official model approved by the Ministry of Finance
- It includes a security code represented by a QR code
- Consumers will be able to verify the validity of the duty stamps by means of applications on their mobile phones
Who is responsible for obtaining it?
- For volumes less than 500,000 units per year: you will receive the duty stamps through physical delivery to the Excise Duties Management Office.
- For volumes exceeding 500,000 units per year: You’ll need to make a request to the Tax Agency, and you’ll receive the duty stamps directly from the Spanish National Coins and Stamps Factory (FNMT).
What are the requirements for obtaining it?
Duty stamps are only made for derived drinks “bebidas derivadas in Spanish” which are:
· Basically brandies, liquors, and everything that comes only from distillation
· Everything else as soon as it exceeds 22% of ABV
· Alcohol integrated into a solid or vegetable product like culinary preparations for example.
For information, those products should be circulating outside the suspensive regime with a content of less than 10 L regardless of the % of ABV and with a content greater than 0.5 L (less than 8% ABV)
There is also a possibility of having products grouped under a single tax brand if each unit do not exceed 0.5 L. Knowing that the maximum volume of the package should not exceed 5 L.
How to obtain the duty stamps in Spain?
You must communicate to the Tax Agency, through the e-office, certain information in relation to the duty stamps:
- Identification of the receiving establishment
- Identification of the establishment and location where the duty stamps are physically affixed to the drinks
- Production batch
- Capacity of bottles or containers
- Alcohol strength
- Commercial product description
You have two models of duty stamps:
- Large rectangular model (150×18 mm)
- Small self-adhesive circular model (25 mm diameter)
PS: If you export or ship derived beverages in bottles or containers bearing the duty stamps to another EU Member State, you need to request the electronic deregistration of the security codes or remove and destroy the duty stamps under the control of the Tax Agency.
Duty stamps can be complicated to obtain, and the process takes time to be done, that’s why Eurotax provides a service which help you with your duty stamps in Spain, you can contact us here for more information. Eurotax offers also a service for alcohol excise duties in Spain. More information here.
