Doctrine by topic · DGT Observatory

Special Bread: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Doctrinal reversal High confidence 8 rulings · 2016–2025

Current position

The reduced rate of 4% applies to all products referred to in Royal Decree 308/2019, which includes common bread, special bread, and semi-finished products. This rate also applies to products made with gluten-free flour, regardless of their majority composition. The application of this criterion has ex tunc effects from the entry into force of the regulation.

The DGT's position has moved from distinguishing between common bread (4%) and special bread (10%), as seen in V1711-16 and V3013-19, to unifying the reduced rate for all products under Royal Decree 308/2019. This change responds to the Supreme Court ruling and the Resolution of February 24, 2025, extending the 4% rate to special bread and gluten-free products according to the 2025 rulings.

Turning points

  1. V0280-25

    The application of 4% is established for all products under Royal Decree 308/2019, including special bread and products with gluten-free flour, with ex tunc effects.

  2. V1726-25

    It confirms that, following the Supreme Court ruling, special bread may be taxed at 4% and extends this rate also to flours used for bread making.

Analysis based on 7 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

9
V1726-25 23 Sept 2025

Focaccias may be subject to reduced 4% VAT as special bread

SG de Impuestos sobre el Consumo
tipo reducidopan especialpan comúnnorma de calidad para el panentregas de bienes LIVA — Ley 37/1992 del IVA art. 91.Dos.1.1.ºLIVA — Ley 37/1992 del IVA art. 91.Uno.1.1º
Affects CompanyExpat · Non-residentIndividual
V1702-25 18 Sept 2025

Multicereal crisp bread with salt subject to 4% VAT reduced rate

SG de Impuestos sobre el Consumo
tipo reducidopan especialpan comúnnorma de calidad para el panentregas de bienes LIVA — Ley 37/1992 del IVA art. 91.Dos.1.1.º-a)LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1.º
Affects CompanyExpat · Non-residentIndividual
V3013-19 28 Oct 2019

Pita bread subject to 10% VAT as it is classified as special bread

SG de Impuestos sobre el Consumo
pan especialpan comúntipo impositivonutrición humananorma de calidad LIVA — Ley 37/1992 del IVA art. 91.uno.1.1ºLIVA — Ley 37/1992 del IVA art. 91.uno.1.2º
Affects CompanyExpat · Non-residentIndividual

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