Described is a machine for making and dispensing liquid and/or semiliquid food products comprising a tank (2) for containing the product to be processed and dispensed, and a dispensing tap (3) mounted on the discharging outlet (4) of the tank; the tap has a duct (5) connected to the discharging outlet (4) and a piston (6) sliding in a sealed fashion inside the duct (5); the duct (5) has a first stretch (7), which extends between a first longitudinal end (8) of the duct (5) and a branch (9) of the duct (5) from which a dispensing outlet (10) of the tap (3) extends, and a second stretch (11), which extends between the branch (9) of the duct (5) and a second longitudinal end (12) of the duct (5); the first longitudinal end (8) is connected in a sealed fashion to the discharging outlet (4) of the tank (2) and the second longitudinal end (12) is closed by a plug (13); the piston (6) is movable between a first end of stroke position (P1), in which the piston (6) is contained in a sealed fashion inside the discharging outlet (4) of the tank (2) preventing the dispensing the product and allowing the washing of the duct, and a second end of stroke position (P2), in which the piston (6) is contained in a sealed fashion inside the second stretch (11) of the duct (5) allowing dispensing of the product.