Spain applies temporarily 0% rate to certain foodstuffs

Spain applies a temporarily zero rate to certain foodstuffs until 30 June 2023

Spain approved a temporary 0% VAT rate applicable to certain basic foodstuffs until 30 June 2023.

The basic foodstuffs included in the temporary zero VAT rate are the following:

  • Common bread, including frozen bread.
  • Flour for bread.
  • Animal milk
  • Cheese
  • Eggs
  • Fruits, vegetables, legumes, and cereals that are considered natural products.

The measure is agreed to fight the impact of current levels of inflation. This is why, the 0% rate applies, in principle, from 1 January to 30 June 2023; however, the 4% VAT rate will apply by 1 May in case the inflation rate for March is below 5.5%.

This measure joins to the temporary 5% VAT rate applicable on certain energy supplies until 31 December 2023.

Find the official announcement here.

Find here an overview of Spanish VAT rates.

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