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V1507-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

Enological products are not classified as soft drinks or juices, exempting them from the 21% VAT rate via that category

A company sought clarification on the VAT rate applicable to its enological products following legislative changes. The DGT has ruled that, as they are not classified as soft drinks or juices, they are not subject to the standard 21% rate based on the presence of sugars or sweeteners.

In 6 key points

How it affects those involved

This ruling provides legal certainty for producers of enological products, preventing the misapplication of the standard VAT rate typically reserved for sweetened beverages.

Lifecycle

2021-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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