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Administrative Procedures

General Information

Name

Excise taxes. Consignments of alcohol and alcoholic beverages from mainland Spain to the Canary Islands

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997913
Description

In consignments from mainland Spain to the Balearic and Canary Islands, the refund of the difference in rates on products subject to Excise Taxes on intermediate products and alcohol and alcoholic beverages that have already accrued these taxes in mainland Spain and the Balearic Islands is applicable.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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Page update date:18/07/2023

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