In a significant move to support consumers, the government has announced an extension of the zero VAT rate on essential food items. The Royal Decree-Law 4/2024, dated June 26, 2024, confirms that basic foodstuffs such as bread, flour, milk, cheese, eggs, fruits, vegetables, legumes, tubers, and cereals will continue to enjoy a VAT exemption until September 30, 2024. In addition to these items, olive oil, a staple in many households, will join the list of products benefiting from the zero VAT rate starting July 1, 2024. This measure is part of a broader effort to alleviate the financial burden on families and ensure that nutritious food remains affordable for all.
The latest VAT rate update in Spain
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Spain
Author: Kristina Dosen
Category:
Fiscal subject related
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1878
Content accuracy validation date:
09.07.2024
Content accuracy validation time:
08:16h
The decree also outlines a phased approach to the reinstatement of VAT on these items. From July 1 through September 30, 2024, the zero rate will remain in effect. However, starting October 1, 2024, a minimal VAT rate of 2% will be applied, which is still significantly lower than the standard rates. This interim rate will last until the end of the year, after which the original VAT rates will be restored on January 1, 2025.
This temporary relief is expected to provide substantial savings for consumers during this period, reflecting the government's commitment to supporting economic stability and the well-being of its citizens.
Other news from Spain
New document was uploaded: Example of declaration of responsibility (certification) for POS SW providers (EN)
Spain
Author: ----
Spain’s Tax Administration Agency (AEAT) has published an official example of a declaración responsable (responsible declaration) for POS software providers developing systems compatible with the new VERI*FACTU fiscalization framework. Read more
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What contains the example declaration of certification document for POS SW for Spain’s fiscalization?
Spain
Author: Nikolina Basić
Spain’s AEAT has published a model responsible declaration for POS software providers to certify compliance with the VERI*FACTU fiscalization framework, referencing Royal Decree 1007/2023 and Order HAC/1177/2024. Let's find out more about the required details. Read more
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Spain's tax administration publishes an example certification template for POS software under the VERI*FACTU system.
Public
Spain
Author: Nikolina Basić
Spain
Author: Nikolina Basić
Spain’s tax authority has published a sample responsible declaration template for certifying POS software under the VERI*FACTU system, applicable to companies with a Spanish tax ID. This model declaration confirms that the software complies with all fiscalization requirements, forming part of Spain’s verification-certification approach to prevent tax fraud and ensure accurate transaction reporting... Read more
New webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
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Spain Delays VERI*FACTU Rules by Six Months and Launches New Online Tools
Public
Spain
Author: Ivana Picajkić
Spain
Author: Ivana Picajkić
Spain has delayed the implementation of VERI*FACTU by six months due to pending technical specifications, with the new start dates set for January 1, 2026 (corporate taxpayers) and July 1, 2026 (others). In the meantime, the Spanish Tax Agency has launched online tools to help businesses comply, including invoice submission portals, QR code verification, and download options for invoice records. V... Read more
Invoice Management Under VeriFactu: What invoices are imported from some other (non-SIF) program?
Spain
Author: Nikolina Basić
Under the VeriFactu framework, invoices imported from external (non-SIF) sources must be managed separately from those generated within a certified SIF system, with compliance responsibility falling on the original issuer. These imported invoices are not subject to QR code regeneration or AEAT resubmission, as their compliance is tied to the originating SIF. Read more
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Fiscalization in Spain: Is it possible to “customize” POS SW?
Spain
Author: Nikolina Basić
In Spain, POS software certified under SIF regulations may be customized without separate recertification as long as changes don’t affect mandatory billing requirements outlined in Royal Decree 1007/2023 and OM HAC/1177/2024. Minor modifications—such as invoice layout tweaks—are allowed under the existing certification, but changes impacting compliance require a new Responsible Declaration. Read more
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