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The DGT confirms that kefir nodules are subject to 10% VAT, scobys to 10% (or 21% if used only for sweetened refreshing drinks), and fermented yoghurts to 4% as they are fermented milks.
Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, se cuestiona el tipo impositivo aplicable a dichos productos.
Los nódulos de kéfir tributan al 10% por ser productos para la nutrición humana. Los scobys tributan al 10% si se usan para obtener productos del 10%, pero al 21% si solo sirven para elaborar kombucha con azúcares o edulcorantes. Los yogures y el kéfir tributan al 4% al ser considerados leches fermentadas, salvo el kéfir de agua que tributa al 10%.
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