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V0599-26 13 March 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · nódulos de kéfir

Tax rate for kefir, scobys and kombucha depends on composition and use

A company enquires about the applicable VAT rate for kefir, water kefir, kefir and scobys for kombucha. The DGT determines reduced rates for cultures and kefir based on their nature, but warns that kombucha containing sugars is subject to the standard rate.

The question raised

For the purposes of Value Added Tax, the applicable tax rate for said products is questioned.

The DGT's ruling

Kefir nodules are taxed at 10% as they are products for obtaining food. Kefir is taxed at 4% if considered fermented milk, but at 10% if it is water kefir. Scobys are taxed at 10% if used to obtain 10% products, but at 21% if used exclusively to produce kombucha with sugars or sweeteners.

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