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A company requested clarification on the VAT rate applicable to a wine-based flavoured beverage with 14% alcohol content intended for use as a condiment. The DGT determined that, as it is an alcoholic beverage, it must be taxed at the standard rate.
Cuestión planteada Tipo impositivo aplicable a las entregas de dichos bienes a efectos del Impuesto sobre el Valor Añadido.
Las entregas, adquisiciones intracomunitarias e importaciones de la bebida aromatizada a base de vino tributarán al tipo impositivo del 21 por ciento. Aunque el producto se use como condimento, se considera una bebida alcohólica al contener alcohol etílico y superar el grado alcohólico volumétrico de 1,2%. Por tanto, queda excluida del tipo reducido del 10% aplicable a productos para la nutrición humana.
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