As part of the measures to deal with the economic and social consequences of the conflicts in Ukraine and the Middle East, Royal Decree-Law 4/2024 of 26 June was published in the Official State Gazette (BOE), establishing the following VAT rates for certain goods:
Article 1. Temporary applicable Value Added Tax rate on certain deliveries, imports and intra-Community acquisitions of foodstuffs, as well as for the purposes of the equivalence surcharge.
One. With effect from 1 July 2024 and valid until 30 September 2024:
- The 5 per cent rate of Value Added Tax shall be applied to the intra-Community deliveries, imports and acquisitions of the following products:
a) Seed oils.
b) Pasta.
The equivalence surcharge rate applicable to these operations will be 0.62 per cent.
- The 0 per cent rate of Value Added Tax shall be applied to the intra-Community deliveries, imports and acquisitions of the following products:
a) Common bread and frozen common bread dough and frozen common bread intended exclusively for the production of common bread.
b) Bread-making flours.
c) The following types of milk produced by any animal species: natural, certified, pasteurised, concentrated, skimmed, sterilised, UHT, evaporated, and powdered.
d) Cheeses.
e) Eggs.
f) Fruits, vegetables, legumes, tubers and cereals, which are deemed as natural products pursuant to the Food Code and the provisions issued for its implementation.
g) Olive oils.
The equivalence surcharge rate applicable to these operations will be 0 per cent.
Two. With effect from 1 October 2024 and valid until 31 December 2024:
- The 7.5 per cent rate of Value Added Tax shall be applied to the intra-Community deliveries, imports and acquisitions of the following products:
a) Seed oils.
b) Pasta.
The equivalence surcharge rate applicable to these operations will be 1 per cent.
- The 2 per cent rate of Value Added Tax shall be applied to the intra-Community deliveries, imports and acquisitions of the following products:
a) Common bread and frozen common bread dough and frozen common bread intended exclusively for the production of common bread.
b) Bread-making flours.
c) The following types of milk produced by any animal species: natural, certified, pasteurised, concentrated, skimmed, sterilised, UHT, evaporated, and powdered.
d) Cheeses.
e) Eggs.
f) Fruits, vegetables, legumes, tubers and cereals, which are deemed as natural products pursuant to the Food Code and the provisions issued for its implementation.
g) Olive oils.
The equivalence surcharge rate applicable to these operations will be 0.26 per cent.
Our customs department is available for any additional information.
Group Arola
