{"id":9037,"date":"2022-11-29T23:59:12","date_gmt":"2022-11-29T22:59:12","guid":{"rendered":"http:\/\/webecpol.esade.edu\/?post_type=publicaciones&p=9037"},"modified":"2026-09-16T17:42:39","modified_gmt":"2026-09-16T15:42:39","slug":"los-efectos-del-aumento-del-iva-en-el-consumo-de-las-bebidas-azucaradas-en-espana","status":"publish","type":"publicaciones","link":"http:\/\/webecpol.esade.edu\/en\/publications\/los-efectos-del-aumento-del-iva-en-el-consumo-de-las-bebidas-azucaradas-en-espana\/","title":{"rendered":"The effects of the VAT increase on sugar-sweetened beverage consumption in Spain"},"content":{"rendered":"

This <\/em>policy brief is a summary of the academic <\/em>working paper by \u00c1ngel Mart\u00ednez Jorge and Javier Mart\u00ednez Santos, which you can find here<\/a>.<\/em><\/p>\n

Sugar taxes have become the benchmark measure to discourage the consumption of a product considered to be strongly associated with obesity, especially childhood obesity. In 2021 Spain raised VAT from 10% to 21% on sugar-sweetened and artificially sweetened beverages, and surprisingly its effect has not been measured to date.<\/p>\n

We present here the first methodologically rigorous evaluation of its impact: we use households in the three regions not subject to VAT (the Canary Islands, Ceuta and Melilla) as a control group and compare the purchasing habits recorded in the Household Budget Survey of families living in these areas and in the rest of Spain, where the VAT increase on sugar-sweetened and artificially sweetened beverages did take place.<\/p>\n

\u2192 More than 90% of this VAT increase was passed on to the final price. This corresponded to an average increase of approximately 12 cents per litre (+9.6% on the average price per litre).<\/p>\n

\u2192 The effect of this price rise on the quantity of soft drinks consumed was concentrated in households with the lowest economic level: for the 33% of households with the lowest equivalent spending, the average decrease was 10.8 litres per year, equivalent to a 13% drop in consumption. However, for the rest of households the effect of the tax was not statistically significant.<\/p>\n

\u2192 This effect is four times larger for households with the lowest equivalent spending with children aged 5 to 16: for them, the estimated drop reaches 25 litres less per year. Among households with children the drop would be 20%, while for poor households without children it would be approximately 7%.<\/p>\n

\u2192 Among households with the lowest economic level, consumption of snacks<\/em>, which we consider a complementary good to sugar-sweetened beverages, showed a decrease in spending of \u20ac5 per household per year, a 10.5% drop.<\/p>\n

\u2192 The relevance of this evidence for public policy lies in the fact that it specifically informs and delimits the effects on consumption and prices (although not directly on health) of the most important policy developed in the last decade regarding sugar consumption in Spain.<\/p>\n","protected":false},"excerpt":{"rendered":"

This policy brief is a summary of the academic working paper by \u00c1ngel Mart\u00ednez Jorge and Javier Mart\u00ednez Santos, which you can find here. Sugar taxes have become the benchmark measure to discourage the consumption of a product considered to be strongly associated with obesity, especially childhood obesity. In 2021 Spain raised VAT from 10% […]<\/p>\n","protected":false},"featured_media":9066,"template":"","acf":[],"yoast_head":"\nThe effects of the VAT increase on sugar-sweetened beverage consumption in Spain - Center for Economic Policy - EsadeEcPol<\/title>\n<meta name=\"description\" content=\"En 2021, Espa\u00f1a aument\u00f3 el IVA del 10% al 21% para las bebidas azucaradas y edulcoradas cuyo efecto, sorprendentemente, no ha sido medido hasta el d\u00eda de hoy. Presentamos aqu\u00ed la primera evaluaci\u00f3n metodol\u00f3gicamente rigurosa de su impacto: utilizamos los hogares de las tres autonom\u00edas no sujetas al IVA (Canarias, Ceuta y Melilla) como grupo de\u00a0 control y comparamos los h\u00e1bitos de compra reflejados en la Encuesta de Presupuestos Familiares por parte de las familias residentes en estas \u00e1reas y en el resto de Espa\u00f1a, donde s\u00ed se produjo el\u00a0 aumento de IVA a las bebidas azucaradas y edulcoradas.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/webecpol.esade.edu\/en\/publications\/los-efectos-del-aumento-del-iva-en-el-consumo-de-las-bebidas-azucaradas-en-espana\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The effects of the VAT increase on sugar-sweetened beverage consumption in Spain - Center for Economic Policy - EsadeEcPol\" \/>\n<meta property=\"og:description\" content=\"En 2021, Espa\u00f1a aument\u00f3 el IVA del 10% al 21% para las bebidas azucaradas y edulcoradas cuyo efecto, sorprendentemente, no ha sido medido hasta el d\u00eda de hoy. 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