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V2319-22 ·4 November 2022 ·consulta-vinculante Medium impact
Tax

Sugar-fermented tea beverage classified under Alcohol and Derived Beverages Tax

A taxpayer requested clarification on the tax classification of a beverage produced by fermenting tea and sugar with probiotics. The DGT ruled that, as it is not a fermentation of natural fruit juice, the product falls under the tax on alcohol and derived beverages.

In 6 key points

How it affects those involved

Manufacturers of probiotic tea beverages must account for alcohol and derived beverages tax rather than fruit juice fermentation exemptions.

Lifecycle

2022-11-04PublishedPublished 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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