es.bev-cuvee.org · AS OF 2026-11-10
Spain
The business-to-business (B2B) hub for beverage alcohol: the trade rulebook for beverage alcohol, country by country, each section with its official sources.
As of 2026-11-10
Market status
Licensed. Private operators trade subject to food-business registration and the excise authorisations applicable to their activities. This classification reflects the registration and authorisation framework described below.
Sources
Who can trade
Import: Operators undertaking customs transactions require an Economic Operators Registration and Identification (EORI) number before submitting customs declarations. Food businesses importing from outside the European Union (EU) fall within the General Sanitary Register of Food Businesses and Foods, known by its Spanish initials RGSEAA.
Wholesale and distribution: Food storage and distribution businesses fall within the food-business registration framework. Excise registration applies to specified activities, including factories, tax warehouses, fiscal warehouses, registered consignees and registered consignors for imports. The required status depends on the operator’s activity and the movement’s tax treatment.
Business-to-business (B2B) online sale: Permitted under the general electronic-contracting framework, subject to the rules governing the underlying trade. Electronic trading does not itself require prior authorisation; existing activity-specific authorisations still apply.
Additional regional or municipal premises permissions: Not yet sourced.
Sources
- https://www.aesan.gob.es/registro-sanitario/empresas-alimentarias
- https://sede.agenciatributaria.gob.es/Sede/impuestos-especiales-medioambientales/censo-impuestos-especiales-medioambientales/registro-impuestos-especiales-fabricacion.html
- https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/folleto-actividades-economicas/1-declaracion-censal/1_6-numero-registro-identificacion-operadores-eori.html
- https://www.boe.es/eli/es/l/2002/07/11/34/con
Customs and duty
Tariff headings: Beer: 2203. Beer made from malt. Wine: 2204. Wine of fresh grapes, including fortified wine; certain grape must. Spirits: 2208. Spirits, liqueurs and other spirituous beverages; certain undenatured ethyl alcohol. Cider: 2206. Other fermented beverages, including cider; qualifying mixtures.
Import duty: The European Union common customs tariff applies to imports into its customs territory. Treatment depends on the detailed product classification, origin and applicable tariff measures. The Integrated Tariff of the European Union (TARIC) supplies third-country duties, preferences, quotas and restrictions. A four-digit heading alone does not establish the payable duty.
Excise: Beer taxation depends on volume and alcoholic strength or degrees Plato. Wine and qualifying fermented beverages, including cider, have a zero excise rate in mainland Spain and the Balearic Islands. Intermediate products have a separate excise category. Spirits taxation uses the volume of pure alcohol.
Territorial treatment: Beer, intermediate-product and spirits excise applies in mainland Spain, the Balearic Islands and the Canary Islands. Wine and fermented-beverage excise applies only in mainland Spain and the Balearic Islands. These alcohol excises do not apply in Ceuta or Melilla. Other local border taxes and charges: Not yet sourced.
Sources
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32016R1872
- https://taxation-customs.ec.europa.eu/customs/common-customs-tariff-cct/calculation-customs-duties_en
- https://taxation-customs.ec.europa.eu/online-services/online-services-and-databases-customs/eu-customs-tariff-taric_en
- https://ec.europa.eu/agriculture/eambrosia/geographical-indications-register/details/EUGI00000003061
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A62024TJ0691
- https://administracion.gob.es/tu-espacio-europeo/derechos-obligaciones/empresas/impuestos/especiales/alcohol
- https://sede.agenciatributaria.gob.es/Sede/impuestos-especiales-medioambientales/impuestos-especiales-fabricacion/alcohol-bebidas-alcoholicas/ambito-objrtivo-ambito-territorial-interno.html
Labelling
Required language(s): Mandatory information appears at least in Spanish. A limited exception applies to traditional products made and distributed exclusively within an autonomous community with its own official language.
Mandatory warnings: Ingredient-dependent statements apply, including relevant sweetener and aspartame warnings. A general mandatory alcohol-health or pregnancy warning: Not yet sourced.
Alcohol strength: Beverages above 1.2% alcohol by volume declare their actual alcoholic strength. Wine follows its sector-specific rules.
Allergen lines: Relevant allergens require declaration. Where no ingredient list appears, the declaration uses “contains” followed by the allergen. Sulphur dioxide and sulphites require declaration above the prescribed threshold of 10 milligrams per kilogram or litre, expressed as total sulphur dioxide.
Origin lines: Wine requires an indication of provenance. For other beverages, the general food-information rules require origin or provenance where omission misleads; an origin claim can also trigger primary-ingredient origin requirements.
Additional wine particulars: Ingredient and nutrition declarations apply under the wine rules, with transitional treatment for wine produced before 8 December 2023. Electronic disclosure is available subject to conditions; allergens and energy value remain on the physical label.
Sources
Age and sale limits
Legal purchase age: 18 for ordinary purchase. The Ministry of Health states that people under 18 cannot buy alcohol.
Professional-use exception: Canary Islands legislation exempts sale or supply to people older than 16 who demonstrate professional use of the product from its under-18 prohibition.
Sale-hour and channel limits: Regional rules require separate treatment. In Galicia, the nighttime restriction runs from 22:00 to 09:00, but sales for distribution to professionals are expressly excluded. This exception is specific to Galicia.
Remaining regional and municipal trade-hour restrictions: Not yet sourced.
Sources
Protected names
Protection framework: The European Commission maintains the legal registration database for protected food, wine and spirit names, alongside a register of protected traditional wine terms. Registration status and product specifications determine the applicable protection.
Verified examples: Rioja and Champagne are protected designations of origin for wine. These examples are not an exhaustive list.
Additional named spirit, beer and cider protections: Not yet sourced.
Sources
GTIN authority
Global Trade Item Number (GTIN) member organisation: GS1 Spain, operated by the Asociación Española de Codificación Comercial (AECOC). Its membership guidance identifies it as Spain’s GS1 member organisation and provides for allocation of product-identification codes.
Sources
Not yet sourced
Additional regional or municipal premises permissions; other local border taxes and charges; general mandatory alcohol-health or pregnancy warning; remaining regional and municipal trade-hour restrictions; additional named spirit, beer and cider protections: Not yet sourced.
Library catalogue: bev-cuvee.org · this page as data: mcp.bev-cuvee.org/mcp (get_rulebook, code es)