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The inquiry concerns the VAT rate applicable to tiger nut horchata and slushies. The DGT has determined that, as they are not classified as soft drinks or fruit juices under specific regulations, the reduced rate applies.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a las entregas de los productos objeto de consulta.
La horchata de chufa y los granizados tributan al 10% de IVA. Esto se debe a que, según el informe de la Dirección General de la Industria Alimentaria, estos productos no están incluidos en la normativa de bebidas refrescantes ni en la de zumos. Por tanto, no se les aplica la exclusión del tipo reducido por contener azúcares o edulcorantes añadidos.
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