At present, the value-added tax rate in Spain is divided into three levels, and resources such as eggs, milk and bread are included in the ultra-low tax rate of 4%. Fruit juice, drinks, fish, fruits and vegetables, books and newspapers, catering services, medicines, etc. All are taxed at the secondary tax rate 10%; The general tax rate for other products and services is 2 1% (this tax rate is applicable to sellers in China).