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New regulations for 2023

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Royal Decree-Law 5/2023 of June 28, adopting and extending certain measures in response to the economic and social consequences of the War in Ukraine, supporting the reconstruction of the island of La Palma and other situations of vulnerability; of transposition of European Union Directives

Real Decreto-ley 5/2023, de 28 de junio,

por el que se adoptan y prorrogan determinadas medidas de respuesta a las consecuencias económicas y sociales de la Guerra de Ucrania, de apoyo a la reconstrucción de la isla de La Palma y a otras situaciones de vulnerabilidad; de transposición de Directivas de la Unión Europea en materia de modificaciones estructurales de sociedades mercantiles y conciliación de la vida familiar y la vida profesional de los progenitores y los cuidadores; y de ejecución y cumplimiento del Derecho de la Unión Europea.  

VALUE ADDED TAX

0% and 5% tax rate applicable to food

With effects from June 30, 2023 , article 171 of RD -Law 5/2023, modifies article 72 of RD -Law 20/2022, of December 27 and extends, during the second half of 2023, the application of the 0% tax rate that falls on basic food products, as well as the 5% tax on olive and seed oils and pasta, to contribute to the reduction of the final price of these foods.

The rate of the equivalence surcharge corresponding to these products is also extended to 0% and 0.62% respectively.

However, this rate reduction would cease to be in effect as of November 1, 2023, if the annual rate of underlying inflation for the month of September, published in October, is less than 5.5%.

Please note that the basic food products to which the % rate applies are the :

  1. common bread , as well as frozen common bread dough and frozen common bread intended exclusively for the production of common bread

  2. The ## baking flours

  3. The following types of milk produced by any animal species: natural, certified, pasteurized, concentrated, skimmed, sterilized, UHT, evaporated and powder

  4. The cheeses

  5. The eggs

  6. The fruits, vegetables, legumes, tubers and cereals , which have the status of natural products in accordance with the Food Code and the provisions issued for its development