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A company requested clarification on the VAT rate applicable to plant-based (soy) drinks. The DGT ruled that, as they are not classified as soft drinks or fruit juices under technical regulations, the reduced rate applies.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a las entregas de los productos objeto de consulta.
Las bebidas a base de soja tributan al 10% porque no se encuentran incluidas en el ámbito de aplicación de la normativa de bebidas refrescantes ni de zumos. Al no ser categorizadas como tales, no se les aplica la exclusión del tipo reducido por contener azúcares o edulcorantes. Por tanto, no se requiere el cumplimiento de los requisitos de la Ley 37/1992 para este producto específico.
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