Spain applies temporarily 0% rate to certain foodstuffs

Spain applies a temporarily zero rate to certain foodstuffs until 31 December 2023

Spain approved a temporary 0% VAT rate applicable to certain basic foodstuffs until 31 December 2023. Following a recent Government decree, the 0% VAT rate for basic foodstuffs is extended from 30 June 2023 (the initial deadline for the end of this temporary measure), to the second semester of 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.

Similarly, olive oils, seeds, and pastas are temporarily under a 5% VAT rate.

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 31 December 2023.

Have a look at our Spanish VAT manual, including an overview of Spanish VAT rates.

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

Find the official announcement here.

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