Proposed budget bill 2021:
- Increase of the VAT rate of sugar-sweetened drinks tax to 21% (from 10%)
- Exceptions:
- Baby milk and beverages considered food supplements for special dietary needs.
- 10% rate still valid if sweetened drink is consumed at restaurants and hotels.
- Exceptions:
- Place of supply rules for services: Use & enjoyment rules not applicable in the Canary Islands and the North Africa Spanish territories of Ceuta or Melilla
- Extension of the 2021 the transitional thresholds for the special simplified VAT regime and special VAT regime for agricultural, farming and fishing activities, i.e. EUR 250,000.
Source Budegt bill 2021 n Spanish
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