VAT Rate for Bread in Spain: A Legal Analysis

• The VAT rate for bread is 4 percent.
• This rate applies to common bread, frozen common bread dough, and frozen common bread intended for making common bread.
• The VAT rate for other food products is 10 percent.
• The 4 percent rate applies only to common bread, as defined by the Food Code and its implementing regulations.
• Common bread is defined as bread made from flour or whole grain flour, with or without salt, and fermented with yeast or sourdough.
• Special bread is defined as bread that does not meet the definition of common bread, including bread made with treated flour or other ingredients, or bread made using a special technological process.

Source: boe.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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