Special Taxes on Alcoholic Drinks

The special tax on alcohol and alcoholic drinks accrues on the consumption of certain goods: wine, beer, intermediate products, alcohol and derivative drinks.

It is a little-known and complex concept within the tax system.

Puerto 14 Asesores boasts lawyers with considerable experience of the laws regulating this tax, and who offer the client comprehensive advice on all aspects of the activities and operations that fall within the scope of the tax on alcohol and alcoholic drinks.

Our services

  • Processing of the paperwork required for registration of an establishment as a tax warehouse, receiving warehouse, factory, authorised recipient or tax representative.
  • Declarations of operations: forms 553, 555 and 557
  • Self-assessments: forms 562, 563
  • Implementation, maintenance and supervision of the accounting which by law must be kept by operators affected by the special tax on alcohol and alcoholic drinks
  • Regulations on the internal and intra-Community movement of alcohol and alcoholic drinks
  • Customs confiscations and inspections.