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V0202-21 ·9 February 2021 ·consulta-vinculante Medium impact
Tax

21% VAT rate applies to soft drinks or juices containing added sugars or sweeteners

A company has requested clarification on the VAT rate applicable to 'Kombucha', a fermented beverage made from green tea and cane sugar. The DGT has ruled that if the product is a soft drink or juice containing added sugars or sweeteners, the 21% rate applies; otherwise, the 10% reduced rate applies.

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2021-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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