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A company requested clarification on the VAT rate applicable to almond milk both with and without added sugars. The DGT ruled that, as it is not classified as a soft drink or fruit juice, the reduced rate of 10% applies.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a las entregas de los productos objeto de consulta.
La leche de almendras tributa al tipo reducido del 10% porque no se encuentra incluida en el ámbito de aplicación de la normativa de bebidas refrescantes ni de zumos. Al no ser una bebida refrescante o zumo con azúcares o edulcorantes añadidos, no le corresponde el tipo general del 21%.
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