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V1726-25 ·23 September 2025 ·consulta-vinculante Low impact
Tax

Focaccias may be subject to reduced 4% VAT as special bread

A hospitality company asks whether its focaccias (made with flour, oil, tomatoes, spices, etc.) are subject to 4% VAT. The DGT determines that, as they can be classified as special bread under the regulations, they are entitled to the 4% rate.

In 5 key points

How it affects those involved

Businesses producing focaccias may qualify for the reduced 4% VAT rate if classified as special bread under applicable regulations.

Lifecycle

2025-09-23PublishedPublished 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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