New regulations for 2025

Resolution of February 24, 2025, of the General Directorate of Taxes, on the rate of Value Added Tax applicable to bread

Following the Supreme Court ruling no. 1,610/2024, dated October 15, 2024, the Resolution of February 24, 2025, of the General Directorate of Taxes, on the VAT rate applicable to bread has been published in the BOE in order to clarify that the reduced rate of 4% referred to in article 91.two.1.1.º of Law 37/19921 applies to deliveries, intra-community acquisitions or imports of:

1. All products referred to in Royal Decree 308/2019, of April 26, which approves the quality standard for bread.

2. Products which, in accordance with the definition of ordinary bread, special bread or semi-finished products referred to therein, have been made with gluten-free flour, either naturally or because it has been subject to special treatment to reduce its gluten content, or in which flour has been replaced by other naturally gluten-free ingredients; although these are the majority in their composition.

Thus, the rate applicable to special bread (multigrain bread, Vienna bread, toast, rusk, breadsticks, sandwich bread, breadcrumbs, sponge bread, fruit bread or gluten-free bread, among others) is not the reduced rate of 10% but the super-reduced rate of 4%.

de la Dirección General de Tributos, sobre el tipo del Impuesto sobre el Valor Añadido aplicable al pan.(BOE, 27-febrero-2025)