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10% rate

A reduced rate of VAT of 10% is applied in Spain to the following:

1. Ìý

   •ÌýÌýÌýÌý Supplies of goods related to:

2. Ìý
   1. Ìý

      –ÌýÌýÌýÌý nutrition in general, excluding alcohol and tobacco;

   2. Ìý

      –ÌýÌýÌýÌý farm activities (grains, fertilisers, organic residues);

   3. Ìý

      –ÌýÌýÌýÌý animals, vegetables and products for human and animal nutrition;

   4. Ìý

      –ÌýÌýÌýÌý potable and irrigation water;

   5. Ìý

      –ÌýÌýÌýÌý medicines