In Spain, the Value Added Tax (VAT) has three tax rates:
- General rate: 21%. This is the rate that applies to most goods and services.
- Reduced rate: 10%. This rate applies to some products and services, such as food, passenger transport, and certain catering services.
- Super-reduced rate: 4%. This rate applies to basic necessities, such as bread, milk, fruit, vegetables, books and medicines.
It is important to keep in mind that these rates may vary depending on legislative changes, so it is always advisable to check the current regulations.