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A company requested clarification on the VAT rate applicable to soft drinks and the ingredients used in their production. The DGT ruled that the reduced rate of 10% applies provided they comply with food regulations and are suitable for human nutrition.
Question raised: Applicable rate for operations.
Soft drinks and their ingredients are taxed at a 10% VAT rate if they comply with the provisions of the Food Code and technical-sanitary regulations. These products must be suitable for habitual and appropriate use for human or animal nutrition pursuant to Article 91.One.1.1º of Law 37/1992. This criterion applies regardless of the final use to which the purchaser applies the product. If these requirements are not met, the applicable rate shall be 21%.
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