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V0280-25 14 March 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo superreducido

Special bread will be taxed at the reduced 4% rate after Supreme Court ruling

The query asks what VAT rate applies to special bread following the Supreme Court ruling of October 2024. The DGT states that, due to this ruling, special bread may now be taxed at the super-reduced 4% rate.

The question raised

Tax rate applicable for Value Added Tax purposes to the supply of special bread following the Supreme Court ruling of October 15, 2024.

The DGT's ruling

The reduced rate of 4 percent shall apply to all products referred to in Royal Decree 308/2019 (common bread, special bread, or semi-finished products). This also includes products made with gluten-free flour, even if these ingredients are predominant. This interpretation has ex tunc effects, that is, from the entry into force of the regulation being interpreted.

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