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V2390-21 ·23 August 2021 ·consulta-vinculante Medium impact
Tax

Fruit syrup and purée taxed at 10% VAT as they are not classified as soft drinks or juices

A company requested clarification on the VAT rate applicable to the supply of fruit syrups and purées. The DGT has determined that, as they do not meet the definitions of soft drinks or juices, the reduced rate of 10% applies.

In 6 key points

How it affects those involved

This ruling clarifies the tax classification for fruit-based products, ensuring that syrups and purées are taxed at the reduced rate rather than the standard rate, provided they do not fall under the categories of soft drinks or juices.

Lifecycle

2021-08-23PublishedPublished 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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