- The reduced rate of 4% applies to deliveries, intra-community acquisitions or imports of common bread, special bread and gluten-free bread.
- This includes all products referred to in Royal Decree 308/2019 of April 26, which approves the quality standard for bread.
- It also includes products that, responding to the definition of common bread, special bread or semi-finished products referred to in the same, have been made with gluten-free flour, either naturally or because it has been subjected to a special treatment to reduce its gluten content, or in which the flour has been replaced by other naturally gluten-free ingredients, even if these are the majority in its composition.
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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