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V3092-21 13 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · bebidas refrescantes

Powders for making beverages subject to 21% VAT if they contain added sugars or sweeteners

A taxpayer queried the VAT rate applicable to various flavoured beverage powders. The DGT ruled that, as these are classified as soft drinks, they will be taxed at 21% if they contain sugars or sweeteners, or at 10% if they do not.

The question raised

Type of Value Added Tax applicable to the supplies of the products subject to consultation.

The DGT's ruling

Powders for the preparation of beverages are considered soft drinks according to Royal Decree 650/2011. The general rate of 21% shall apply if sugars, natural sweeteners, or sweetening additives have been added during their manufacture. Otherwise, the reduced rate of 10% shall apply.

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