North America

Spain: Temporary Zero VAT Rate on Basic Foods Extended Until December 31, 2023

Robert Pelletier
June 29, 2023

Pursuant to Royal Decree-Law 5/2023 of June 28, 2023, the temporary zero VAT rate on basic food items such as bread, flour, milk, cheese, eggs, fruits, vegetables, legumes, tubers, and cereals has been extended until December 31, 2023. Please note that the temporary 4% reduced rate applied to the supply of face masks has not been extended and expires on June 30, 2023.

The decree can be found here (in Spanish).

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Author

Robert Pelletier

Robert Pelletier is a Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Robert specializes in research and analysis of global VAT and GST. Robert received a B.A. magna cum laude in Legal Studies from Quinnipiac University and a J.D. cum laude from Suffolk University Law School. Robert is a member of the Massachusetts Bar.
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