On 27 February 2025, the Resolution of 24 February 2025, of the General Directorate of Taxes, on the rate of Value Added Tax (hereinafter, VAT) applicable to bread, was published in the Official State Gazette.

This Resolution is published in view of the need to adapt the tax regulations as a result of Supreme Court Judgment no. 1610/2024, of 15 October 2024where the High Court established that the wording of article 91.Two.1.1º, letter a) of Law 37/1992, on Value Added Tax (hereinafter, VAT Law), in relation to the non-application of the super-reduced VAT rate of 4% to bread considered special by Spanish technical-health and food regulations, it is opposed to the principle of neutrality of VAT, in its facet of guaranteeing free competition in the light of the doctrine of the Court of Justice of the European Union (hereinafter, CJEU)

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