Doctrine by topic · DGT Observatory

Sweeteners: DGT doctrinal evolution

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

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How the DGT's position has evolved

Settled doctrine High confidence 23 rulings · 2021–2026

Current position

To apply the general rate of 21%, the product must be a soft drink (RD 650/2011) or a juice (RD 781/2013) and contain sugars, natural sweeteners, or added sweetening additives. If these components have not been added, the reduced rate of 10% applies. Products such as horchata, slushies, fruit purees, or syrups do not fall into the categories of soft drinks or juices, and therefore are taxed at 10% regardless of their content.

The DGT's position remains constant throughout the sequence. The distinction between soft drinks/juices with sweeteners (21%) and other food products (10%) is systematically applied. The rulings confirm that products with specific regulations do not fall under the exclusion of the reduced rate.

Analysis based on 23 of 23 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

23
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
V2167-21 29 Jul 2021

Tiger nut horchata subject to reduced VAT rate of 10%

SG de Impuestos sobre el Consumo
tipo reducidobebidas refrescanteszumos de frutasedulcoranteshorchata de chufa 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

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