On March 28, 2017, the Llei 5/2017 was published in the Diario Oficial de  la Generalitat de Cataluña (DOGC), related to the fiscal, administrative, financial and public sector measures and the creation and regulation of taxes on large commercial establishments, on stays in tourist establishments, on radioactive elements, on packaged sweetened drinks and on carbon dioxide emissions.

The measure came into force on May 1 and the purpose of this tax is to tax the consumption of sugary drinks packaged because of the effects they have on the health of the population, following the recommendations of the World Health Organization (WHO), established in a report of October 11, 2016, which calls for the approval and promotion of taxation measures on sugar-sweetened drinks with the aim of reducing problems such as obesity and certain types of diabetes.

Article 76 of that provision establishes the type of tax depending on the sugar content. In this sense it is important to consider the definition of "sugary drinks" established in article 72.2 of this Law:
"Sugary beverages are those containing added caloric sweeteners such as sugar, honey, fructose, sucrose, corn syrup, maple syrup, nectar or agave syrup, and rice syrup".
As well as section 3 of this same article, which defines the different types of sugary drinks that are subject to tax: refreshments or sodas, fruit nectar drinks and fruit juices, sports drinks, tea and coffee drinks, energy drinks, sweetened milks, vegetable drinks and waters with flavors.

This provision shall apply to natural or legal persons who purchase sugar drinks and make them available to the final consume. 

Source: Diario Oficial de  la Generalitat de Cataluña (DOGC)