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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

5.3.2 What it consists of

  • Whoever delivers goods or provides services will be charged the tax rate of VAT that corresponds to the amount of the transaction, unless it is exempt or not subject to:

    • General: 21%

    • Reduced 10%: deliveries of food products (except for the temporary application of 5% to olive oil, seed oil and pasta), goods for agricultural, forestry or livestock use, medicines for veterinary use, water, pharmaceutical products for direct use by the end consumer (wadding, gauze, bandages, etc.), medical equipment, devices and other instruments designed for personal and exclusive use by people with physical, mental, intellectual or sensory disabilities, homes, garages and annexes, live flowers and plants and art objects. Other services included include, but are not limited to, passenger transport services, housing renovation and repair work, hotels and restaurants, agricultural, forestry and livestock activities, amateur sports services, social assistance, trade fairs and exhibitions, movie theatres, etc.

      Also, from January 1, 2024, it applies to: the supply of electricity (until 31 December 2024), natural gas (until 31 March 2024) and natural fuels (i.e. briquettes and pellets from biomass and firewood, until 30 June 2024).

    • Super reduced 4% : basic foodstuffs (except temporary application of 0% to certain foods), medicines for human use, books – including books supplied on any physical medium, e.g. those delivered through electronic files ready to be downloaded to reading tools or portable devices that allow storing and reading digitalized books, newspapers and magazines, school supplies, prostheses, orthoses and internal implants, as well as vehicles for people with disabilities, social housing and housing acquired by entities dedicated to leasing, dependency services, etc. Pads, tampons, panty liners, condoms and other non-medical contraceptives.

    • Type 5% : olive and seed oils and pasta (from 1 January 2023 to 30 June 2024).

    • Type 0% : certain goods (food, pharmaceuticals, medical equipment, books, newspapers, magazines, water supplies and solar panels) donated to non-profit entities for their general purposes. Certain basic foods (common bread; baking flours; natural, certified, pasteurized, concentrated, skimmed, sterilized, UHT, evaporated and powdered milk; cheeses, eggs, fruits, vegetables, legumes, tubers and cereals, which are natural products according to the Food Code, from January 1, 2023 to June 30, 2024).

  • Likewise, suppliers of goods and services will have been charged the corresponding VAT , which may be deducted if certain requirements are met.

  • between the VAT accrued, that is, passed on to customers, and the deductible VAT borne, which is passed on to suppliers.