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V1726-25 23 September 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

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.

The question raised

Question raised For the purposes of Value Added Tax, it is questioned whether the supply of the product in question is subject to the reduced tax rate of 4 percent.

The DGT's ruling

El tipo del 4% se aplica a los productos referidos en el Real Decreto 308/2019 o a harinas para la elaboración de pan. Tras la sentencia del Tribunal Supremo y la Resolución de 24 de febrero de 2025, el pan especial también puede tributar al 4%. En este caso concreto, la focaccia consultada puede responder a la definición de pan especial, por lo que tributará al tipo reducido 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.

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