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A company requested clarification on the VAT rate applicable to its food supplements. The DGT has determined that, as they are not classified as soft drinks or fruit juices, the 10% reduced rate applies.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a las entregas de los productos objeto de consulta.
Los complementos alimenticios tributan al tipo reducido del 10% porque no están incluidos en la normativa de bebidas refrescantes ni de zumos. Para que las bebidas refrescantes o zumos tributen al 21%, deben contener azúcares o edulcorantes añadidos. Al no ser estas categorías, se aplica el tipo del 10% previsto para productos susceptibles de nutrición humana.
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