Essential food items will maintain a 0% VAT rate, while some products like pasta and cooking oils will remain at 5% instead of the previous 10%. The maximum price for butane gas cylinders will continue to be regulated by current legislation. Those purchasing an electric vehicle will be eligible for a 15% income tax deduction. Residents of La Palma Island will continue to enjoy a deferral of Social Security contributions and other tax measures. Additional measures include a 30% discount on transportation passes and specific benefits for transporters.
Source: hacienda.gob.es
