Skip to content
Back to index
V1702-25 18 September 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

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.

The question raised

Question raised For the purposes of Value Added Tax, it is questioned whether the product subject to this tax inquiry is taxed at the reduced rate of 4 percent.

The DGT's ruling

El tipo reducido del 4% se aplica a los productos referidos en el Real Decreto 308/2019 o a harinas para la elaboración de pan. El producto consultado, compuesto por diversas harinas, levadura, aceite y otros ingredientes, puede responder a la definición de pan especial según el informe del Ministerio de Agricultura, Pesca y Alimentación. Por tanto, le será de aplicación el tipo del 4%.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact