Super reduced rate

4 

Reduced rate

10 

Standard rate

21

Parking rate

Not applicable

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[1] Note that Spain introduced on April 2022, a new 0% VAT rate. 0% only applies for donations to non-profitable charity entities when used for the general interest activities they develop.

[1] With effect from October 1 2024, the 0% VAT rate applicable during 2024 for certain imports and intra-Community acquisitions has been eliminated. The VAT rate for the following products has been reinstated at 4%:

Plain bread, as well as frozen plain bread dough and frozen plain bread intended exclusively for the production of plain bread;

Bread-making flour;

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

Cheese;

Eggs;

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; and

Olive oil.

[1] Effective from January 1 2024 and valid until December 31 2024, the 10% VAT rate will be applied to deliveries, imports and intra-Community acquisitions of electrical energy.