The DIVA system has been adapted to accept decimals that include the new tax rates in their digits. Tests can be carried out from 23 September 2024 to verify its correct operation.

• Tax rate temporarily applicable to basic foodstuffs including olive oil

  From 1 October to 31 December 2024 , the rate of 2% of VAT and the equivalence surcharge rate of 0.26% will apply to the following products:

  1. common bread , as well as frozen common bread dough and frozen common bread intended exclusively for the production of common bread.

  2. The ## bread-making flours.

  3. The following types of milk produced by any animal species: natural, certified, pasteurized, concentrated, skimmed, sterilized, UHT , evaporated and powdered.

  4. The cheeses .

  5. The eggs .

  6. The fruits, vegetables, legumes, tubers and cereals , which have the status of natural products in accordance with the Food Code and the provisions issued for its development.

  7. The olive oils .

• Tax rate temporarily applicable to seed oils and pastas

  From October 1 to December 31, 2024, the rate of 7.5% of VAT and the equivalence surcharge rate of 1% will apply.