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V1023-25 20 June 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

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

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.

The question raised

Applicable tax rate for Value Added Tax purposes on the sale of such products following the Supreme Court ruling of October 15, 2024.

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