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Noticias

Last update of excise taxes applied to beverages with alcoholic content

November 03, 2016

Customs & Global Trade Flash

Through resolution RES-DGH-056-2016, published in the Official Gazette No. 208 on October 31st 2016, the Treasury Department informed the latest update of excise taxes, applied to beverages with alcoholic content, according to the Article 1 of Act No. 7972.

This update is performed on a quarterly basis, according to the consumer price index, between the months of June and September 2016, which reflected results in a variation of 0.49%, generating the changes detailed below:

% of Alcoholic content
Excise tax
(CRC per alcohol unit)
Up to 15%
¢3,20
Above 15% up to 30%
¢3,83
Above 30%
¢4,46

This new decree repealed the resolution RES-DGH-031-2016 (July 8th, 2016) and will enter into force from November 1st, 2016.

For further information

Carla Coghi
Partner
Tax & legal
ccoghi@deloitte.com
Silvia González
Senior Manager
Tax & Legal
sigonzalez@deloitte.com
Jaime Morales
Consultant
Tax & Legal
jaimorales@deloitte.com

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