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Temporary reduced rates

In response to the economic and social consequences arising from the conflicts in Ukraine and the Middle East, temporary reduced rates of VAT apply in Spain during 2024.

Basic foodstuffs

From 1 October to 31 December 2024, in accordance with article 1 of Royal Decree-Law 4/2024, a temporary reduced rate of VAT of 2% and an equivalence surcharge rate of 0.26% applies to the following basic foodstuffs:

1. Ìý

   •ÌýÌýÌýÌý Ordinary bread, frozen ordinary bread dough and frozen ordinary bread intended exclusively for the production of ordinary bread.

2. Ìý

   •ÌýÌýÌýÌý Bread-making flours.

3. Ìý

   •ÌýÌýÌýÌý The following types of milk produced by any animal species: natural, certified, pasteurised, concentrated, skimmed, sterilised, UHT, evaporated and powdered.

4. Ìý

   •ÌýÌýÌýÌý Cheeses and eggs.

5. Ìý

   •ÌýÌýÌýÌý Fruits, vegetables, legumes, tubers and cereals that have the status of natural products in accordance with the Food