The 4% rate – to be kept at 4%
This is applied to items considered to be of basic need. It includes basic bread, frozen dough, eggs, cheese, milk, beans and fruit and vegetables.
Books, magazines and newspapers.
School material with the exception of electronic items.
Medicines for human use.
Vehicles for the disabled, wheel chairs and collective transport for the disabled.
Prosthesis and implants.
Official protection housing.
The 8% rate – to increase to 10%
Foodstuffs in general, with the exception of those in the 4% band, soft drinks.
Animals destined for human consumption or breeding.
Items used in agricultural, farming and forestry activities, such as seeds and fertilisers.
Contact lenses and glasses.
Disabled lifts and items for the diagnosis of illnesses.
Health assistance services, social services, and dental work.
Imported artworks and antiques.
Hairdressing.
The handing over of housing, including garages and annexes.
House construction (between promoter and contractor).
The special type of IVA charged on house sales now goes to 10%.
Services supplied by artists and technicians.
Sports, cultural and recreational services, exhibitions and fairs.
Hotel and restaurants, cleaning of streets and public gardens.
Rubbish collection.
Transport of passengers and motorway tolls.
The General Rate – now 18% is to rise to 21%
All other products, including alcoholic drinks, tobacco, animals used in bullfighting, agricultural machinery.
CD’s.
Devices for the diagnosis and monitoring of pregnancy.
Television and radio services.
Some items are changing rates, glasses and contact lenses, cinema, hairdresser, discotheques, theatre, health products, funeral and cleaning services will move from 8% to 21%.
