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V1838-21 ·10 June 2021 ·consulta-vinculante Medium impact
Tax

Slushies taxed at 10% reduced VAT rate as they are not classified as soft drinks or fruit juices

A company requested clarification on the VAT rate applicable to the supply of slushies. The DGT has determined that, as they are not included under the regulations for soft drinks or fruit juices, they are subject to the reduced rate.

In 6 key points

How it affects those involved

This ruling clarifies the VAT classification for slushies, ensuring they benefit from the reduced rate rather than the standard rate, provided they do not meet the specific definitions of soft drinks or fruit juices.

Lifecycle

2021-06-10PublishedPublished 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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