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MEDIUM
FISCAL

4% VAT applies to products referenced in RD 308/2019 or bread flour mixes

V1023-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1023-25
Published
20 Jun 2025

Summary

The consultant asks what VAT rate applies to their flour, grain, seed and starter mixtures. The DGT responds that the reduced rate of 4% applies if the products are referenced in the bread quality regulation or can objectively be used to make any type of bread.

In 6 key points

Lifecycle

2025-06-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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