Doctrine by topic · DGT Observatory

Added Sugars: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 18 rulings · 2021–2026

Current position

The general rate of 21% applies only when two requirements are met: that the product is a soft drink (RD 650/2011) or a juice (RD 781/2013) and that it contains added sugars, natural sweeteners, or sweetening additives. If both requirements are not met, the product is taxed at the reduced rate of 10%. The technical classification of food depends on the competent Ministries.

The DGT's position has remained constant since the first analyzed ruling. No changes are observed in the interpretation of the concurrence of requirements for the application of the general rate. All rulings confirm that the key lies in the technical nature of the product and the presence of additives.

Analysis based on 18 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18
V3088-21 10 Dec 2021

Fruit purées and flavoured syrups subject to reduced 10% VAT rate

SG de Impuestos sobre el Consumo
tipo reducidobebidas refrescanteszumos de frutasedulcorantesazúcares añadidos LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual
V3086-21 10 Dec 2021

Concentrated syrups subject to the reduced VAT rate of 10%

SG de Impuestos sobre el Consumo
tipo reducidobebidas refrescanteszumos de frutasjarabes concentradosazúcares añadidos LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual
V2389-21 23 Aug 2021

Almond concentrate subject to reduced VAT rate of 10%

SG de Impuestos sobre el Consumo
tipo reducidobebidas refrescanteszumos de frutasazúcares añadidosedulcorantes LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual
V1841-21 10 Jun 2021

Soy-based plant drinks subject to 10% reduced VAT rate

SG de Impuestos sobre el Consumo
tipo reducidobebidas vegetalesbebidas refrescanteszumos de frutasazúcares añadidos LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual
V1840-21 10 Jun 2021

Food supplements are subject to the reduced VAT rate of 10%

SG de Impuestos sobre el Consumo
tipo reducidocomplementos alimenticiosbebidas refrescanteszumos de frutasedulcorantes LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual
V1839-21 10 Jun 2021

Tiger nut horchata subject to reduced 10% VAT rate

SG de Impuestos sobre el Consumo
tipo reducidobebidas refrescanteszumos de frutasedulcorantesazúcares añadidos LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual
V1513-21 21 May 2021

Almond milk subject to 10% VAT, regardless of added sugars

SG de Impuestos sobre el Consumo
tipo reducidobebidas refrescanteszumos de frutasazúcares añadidosedulcorantes LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual
V1511-21 21 May 2021

Slushies and tiger nut horchata subject to reduced 10% VAT rate

SG de Impuestos sobre el Consumo
tipo reducidobebidas refrescanteszumos de frutasazúcares añadidosedulcorantes LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact