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V0271-14 ·4 February 2014 ·consulta-vinculante Medium impact
Tax

Soft drinks and their ingredients may be subject to 10% VAT if nutritional requirements are met

A company requested clarification on the VAT rate applicable to soft drinks and the ingredients used in their production. The DGT ruled that the reduced rate of 10% applies provided they comply with food regulations and are suitable for human nutrition.

In 6 key points

Lifecycle

2014-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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