VAT Rate for Olive and Seed Oil Mixtures in Spain (2025)

• The applicable tax rate for mixtures of vegetable seed oils and olive oils is 10%.
• This is because mixtures of olive oil and seed oil are considered different products from olive oil and seed oil, as defined by the Spanish Food Code and its implementing regulations.
• The tax rate for olive oil and seed oil deliveries prior to January 1, 2023 was 10%.
• From January 1, 2023 to June 30, 2024, the tax rate for olive oil and seed oil deliveries was 5%.
• From July 1, 2024 to September 30, 2024, the tax rate for olive oil was 0%.
• From October 1, 2024 to December 31, 2024, the tax rate for olive oil was 2%.
• From January 1, 2025, the tax rate for olive oil is 4%.
• From July 1, 2024 to September 30, 2024, the tax rate for seed oil deliveries was 5%.
• From October 1, 2024 to December 31, 2024, the tax rate for seed oil deliveries was 7.5%.
• After the reduced tax rate of 7.5% for seed oil expired, the applicable tax rate is again 10%, according to article 91.One.1 LIVA.

Source: audiconsultores-etlglobal.com

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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