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V1702-25 ·18 September 2025 ·consulta-vinculante Low impact
Tax

Multicereal crisp bread with salt subject to 4% VAT reduced rate

A food company asks whether its multicereal crisp bread with salt should apply the 4% VAT rate. The DGT determines that, as it can be classified as special bread under the regulations, it is entitled to this reduced tax rate.

In 6 key points

How it affects those involved

The product is classified as special bread under the applicable regulations, entitling it to the 4% VAT reduced rate.

Lifecycle

2025-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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