Doctrine by topic · DGT Observatory

Fruit Juices: 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 22 rulings · 2021–2026

Current position

The general rate of 21% applies only if the product is a soft drink (RD 650/2011) or a juice (RD 781/2013) and contains sugars, natural sweeteners, or added sweetening additives. If the product does not meet the category of soft drink or juice, or if it does not contain said components, it is taxed at the reduced rate of 10%. The technical classification of the product depends on the regulations of the competent Ministries.

The position of the DGT has remained constant since the first ruling in 2021. The criterion establishes that the application of the 21% rate requires the concurrence of the soft drink/juice category and the addition of sugars or sweeteners. Subsequent rulings have reiterated this structure for specific products such as almond milk, food supplements, or syrups.

Analysis based on 22 of 22 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

22
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
V2413-21 16 Sept 2021

Slushies and ice cream subject to the reduced 10% VAT rate

SG de Impuestos sobre el Consumo
tipo reducidobebidas refrescanteszumos de frutasedulcorantes añadidosnormativa técnico-sanitaria LIVA — Ley 37/1992 del IVA art. 90LIVA — 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
V1516-21 21 May 2021

Nut and cereal-based drinks subject to 10% reduced VAT rate

SG de Impuestos sobre el Consumo
tipo reducidobebidas refrescanteszumos de frutasedulcorantes añadidosbebidas vegetales 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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