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Commentary

Appendix 49C: VAT reduced rates (Spain)


49 Spain

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 for animals;

    6. Ìý

      –ÌýÌýÌýÌý pharmaceutical products that are non-medicinal (bands, gauzes, compresses, preservatives);

    7. Ìý

      –ÌýÌýÌýÌý products for correcting physical deficiencies (including eye glasses) – any other medical machines (for humans or animals) and cosmetics are excluded;

    8. Ìý

      –ÌýÌýÌýÌý housing (flats and

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