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A company has requested clarification on the VAT rate applicable to a natural coconut water drink without added sugars versus one with added sugar. The DGT has ruled that the rate depends on whether the product is classified as a soft drink or a juice, and whether it contains added sugars or sweeteners.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a las entregas de los productos objeto de consulta.
Se aplicará el tipo general del 21% si el producto es una bebida refrescante o zumo y en su elaboración se han añadido azúcares, edulcorantes naturales o aditivos edulcorantes. Si no se han añadido estos componentes, se aplicará el tipo reducido del 10%. La competencia para determinar la categoría del producto corresponde al Ministerio de Agricultura, Pesca y Alimentación.
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