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V1513-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

Almond milk subject to 10% VAT, regardless of added sugars

A company requested clarification on the VAT rate applicable to almond milk both with and without added sugars. The DGT ruled that, as it is not classified as a soft drink or fruit juice, the reduced rate of 10% applies.

In 6 key points

How it affects those involved

The ruling provides legal certainty for producers and retailers of plant-based milk alternatives, confirming they qualify for the reduced VAT rate rather than the standard rate.

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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