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V3092-21 ·13 December 2021 ·consulta-vinculante Medium impact
Tax

Powders for making beverages subject to 21% VAT if they contain added sugars or sweeteners

A taxpayer queried the VAT rate applicable to various flavoured beverage powders. The DGT ruled 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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2021-12-13PublishedPublished 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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