Spain – VAT on Essential Food Items: From Temporary Relief to Current Rates (2026)

Between January 2023 and December 2024, the Spanish government introduced a series of temporary VAT reductions on essential food items to ease the impact of inflation on households. Those emergency measures have now concluded. This article summarises what changed and what rates apply today.

The Temporary Measures (2023–2024) — Now Concluded

Spain’s emergency food VAT reductions were introduced in January 2023 and extended several times. Basic staples including bread, milk, cheese, eggs, fruits, vegetables, and cereals were zero-rated from 1 January 2023 through 30 September 2024. From 1 October 2024, a transitional 2% rate applied, and from 1 January 2025 the rate reverted to 4% — the standard super-reduced rate for essential foodstuffs.

Current VAT Rates on Food in Spain (from 1 January 2025)

As of 1 January 2025, most basic foods are again subject to the 4% super-reduced rate. Olive oil, however, was permanently reclassified as an essential foodstuff and assigned a 5% rate — a new intermediate bracket enabled under updated EU rules. Seed oils and pasta returned to the standard reduced rate of 10%.

In summary, the rates currently in force are:

• Bread, flour, milk, cheese, eggs, fruits, vegetables, legumes, cereals: 4% (super-reduced)
• Olive oil: 5% (permanent, new classification)
• Seed oils, pasta: 10% (reduced)
• Most other goods and services: 21% (standard)

What This Means for Businesses

For businesses selling food products in Spain — including e-commerce sellers — the temporary zero and reduced rates no longer apply. Pricing, invoicing systems, and VAT returns should reflect the rates in force from 1 January 2025 onwards. The 5% rate for olive oil is permanent rather than temporary, so no further changes to that category are currently anticipated.

Businesses that made pricing adjustments during the emergency period should ensure their systems have been correctly updated and that no invoices are still being issued at the transitional 0% or 2% rates, which are no longer valid.

For any questions about Spanish VAT rates or compliance, our team is ready to assist: Contact us — amavat®