Taxes on Alcohol and Alcoholic Beverages

Accreditation of the status of an establishment producing alcoholic beverages that meets the requirements of "small" and "independent"

Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages allows Member States to provide in their national legislation for reduced rates of tax applicable to alcoholic beverages offered for consumption within their territory, requiring, as a condition for their application, that the alcoholic beverages be manufactured by authorised establishments which meet the requirements to be considered as “small” and “independent”.

Alcoholic beverages manufactured by authorised establishments established in the Peninsula and the Balearic Islands may benefit from the reduced tax rates that may be applied in other Member States, provided that:

1. Alcoholic beverages are put on sale for consumption in the Member State where reduced tax rates apply.
2. The manufacturer of alcoholic beverages meets the requirements to be considered “small” and “independent.”
3. In the Member State where alcoholic beverages are put on sale, the manufacturer must certify (or self-certify) that it complies with the requirements for the application of reduced rates.

The requirements that the alcoholic beverage manufacturer must meet to be considered “small” or “independent” are set out in the following articles of Council Directive 92/83/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on alcohol and alcoholic beverages:

1. Article 4 if beer is produced.
2. Article 9 bis if wine is produced.
3. Article 13a if a fermented beverage other than wine or beer is manufactured.
4. Article 18a if an intermediate product is manufactured.
5. Article 22 if a derived beverage is manufactured.

Accreditation (or self-certification) of compliance with the aforementioned requirements is carried out by completing certain boxes on the document that covers intra-Community circulation.

Specifically, it is carried out by completing boxes 17 and 17 n of the electronic administrative document in accordance with the provisions of Table I of Annex I of Commission Regulation ( EC ) 684/2009 of 24 July 2009, or by completing box 14 of the simplified accompanying document in accordance with the provisions of the Annex to Commission Regulation ( EC ) No 3649/92 of 17 December.

Self-certification of small independent producers of alcoholic beverages is regulated in article 57 ter of the Regulations on Excise Taxes approved by Royal Decree 1165/1995, of July 7.