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V1522-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

21% VAT rate applies to isotonic drink powders if they contain added sugars or sweeteners

A company has requested clarification on the VAT rate applicable to powders used to dilute isotonic products or isotonic drinks. The DGT has determined that, as these are classified as soft drinks, they will be taxed at 21% if they contain sugars or sweeteners, or at 10% if they do not.

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Lifecycle

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

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