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V0674-15 26 February 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Beverages containing alcohol, even below 1%, are subject to 21% VAT

A query was raised regarding whether a sparkling beverage with less than 1% alcohol and a soft drink with less than 0.5% alcohol could qualify for the reduced VAT rate. The DGT ruled that, because they contain alcohol, they are classified as alcoholic beverages and must be taxed at the standard rate.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

Las bebidas que contienen alcohol etílico se consideran bebidas alcohólicas, independientemente de su proporción. Por tanto, no pueden considerarse alimentos para aplicar el tipo del 10%, sino que deben tributar al tipo impositivo del 21%.

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