• Print

Tax on sugary drinks

Applicable to sugary drinks that contain added caloric sweeteners

02/05/2017 13:05
llaunes

The tax on packaged sugary drinks came into force on 1 May 2017. The purpose of the tax is to impose a levy on the consumption of packaged sugary drinks and is enforceable throughout the whole of Catalonia, regardless of the point of manufacture.

Which drinks are to be taxed?

In accordance with Article 72 of the Law, the tax applies to those sugary drinks that contain added caloric sweeteners such as, among others, sugar, honey, fructose, sucrose, corn syrup, maple syrup, agave nectar and rice syrup. This means that soft drinks or sodas, such as fruit nectars and fruit juices, sports drinks, energy drinks, teas and coffees, sweetened milk drinks, vegetable drinks and flavoured waters are all subject to the tax.

Which drinks are exempt?

It should be noted that the law specifies that drinks made from natural fruit or vegetable juices, whether concentrated or reconstituted, or blends thereof are not subject to the tax, nor are milks or milk alternatives, which do not contain additional caloric sweeteners. Also excluded are yoghurt drinks, fermented milk drinks, products for medical use and alcoholic beverages.

How is the tax calculated?

Two tax rates have been set in relation to sugar content:

  • For drinks containing more than 8 grams of sugar per 100 ml: €0.12/litre.
  • For drinks containing between 5 and 8 grams of sugar per 100 ml: €0.08/litre.

Moreover, the taxpayer is obliged to pass the levy on to the end consumer.

According to the Law accompanying the 2017 Government of Catalonia budgets, this tax was supposed to come into force on 1 April but was postponed for a month since its implementation called for certain changes in the payment and billing systems of the relevant companies and the tax could not be enforced until it had been finally approved.

Tax on packaged sugary drinks comes into force on 1 May

Tax on packaged sugary drinks comes into force on 1 May

Further information