The tax warehouse is a facility that, fulfilling the conditions and requirements established it can store, receive and in some cases transform products subjected to excise duty of production.

If it is a tax warehouse for alcoholic beverages it can be carried out within the framework of tax regime known as suspension arrangement consisting of “the suspension of excise duty applicable to the manufacture, possession, processing and circulation of products subject to excise taxes not included under a suspensive customs procedure “as explained in Article 4, paragraph 27 of Law 38/1992 of Special Taxes.

This means in the case of importing alcoholic beverages that the tax is not payable when the entry of the goods at the buyer headquarters but is chargeable at the time of sale to the customer.

In order to enjoy these privileges and to have a license or authorization as tax warehouse, the law requires a number of prerequisites before, during and after the authorization.

For instance:

  • The volume must exceed certain amounts.
  • The tax deposits must be placed in separate facilities from those in any activity that for security reasons or fiscal control is not compatible with the determined deposit authorization.
  • The authority which authorizes the establishment of tax warehouses is the management centre in Spain corresponds to the Tributary / Tax Office Agency.
  • For this procedure the following documents must be submitted:
  • Identification of applicant: name or business name and tax identification number and if it regardless of the person representing him.
  • Descriptive report of the activity that aims to develop and forecast average quarterly volume during a calendar year.
  • Plan to scale the enclosure of the establishment including the number and capacity of the tanks.
  • Draft security to be provided under the provisions of Article 43 of the regulation.

The following will be an inspection to confirm the information provided and once the authorization is granted for deposit shall be registered in the registry office of the management company and the person providing the guarantee.

As a recipient of goods and license applicant obtaining tax warehouse of a CAE (Code of Activity and Establishment) you can receive from another EU member Excise Duties products under suspension necessary.