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The query asks what VAT rate applies to special bread (such as loaf or brioche) following the recent Supreme Court ruling. The DGT states that, in line with the ruling, special bread may also be taxed at the super-reduced 4% rate.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido a la entrega de pan especial tras la sentencia del Tribunal Supremo de 15 de octubre de 2024.
Tras la sentencia del Tribunal Supremo de 15 de octubre de 2024, se modifica la interpretación del artículo 91.Dos.1.1.º de la Ley 37/1992. Se aplicará el tipo reducido del 4 por ciento a todos los productos referidos en el Real Decreto 308/2019 (pan común y pan especial), así como a productos elaborados con harina exenta de gluten. Esta aplicación tiene efectos ex tunc, es decir, desde la entrada en vigor de la norma que se interpreta.
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