4. Tax rates

• Zero percent rate

From April 23, 2020 to June 30, 2022, the 0 percent rate will apply to domestic deliveries, imports and intra-community acquisitions of medical supplies to combat the pandemic caused by COVID-19 with the following requirements:

1. The following goods will be subject to the 0% rate:

   • For the period between April 23 and October 31, 2020, those listed in the annex of Royal Decree-Law 28/2020, of September 22.

   • For the period between November 1, 2020 and April 30, 2021, those listed in the annex of Royal Decree-Law 34/2020, of November 17.

   • For the period between May 1, 2021 and June 30, 2022, those listed in the annex of Royal Decree-Law 7/2021, of April 27.

2. The 0 percent rate will apply whenever the recipients are public law entities, clinics or hospitals, or private social entities referred to in section three of article 20 of the LIVA .

• Type four percent

From November 19, 2020 to December 31, 2022, the tax rate of 4 percent will apply to deliveries, imports and intra-community acquisitions of disposable surgical masks whose recipients are other than public law entities, clinics or hospitals, or private entities of a social nature referred to in section three of article 20 of the LIVA.

From July 1 to December 31, 2022, the 4 percent rate on surgical masks also applies to recipients that are public entities, hospitals or entities under section three of article 20 of the LIVA.

• Reduction of the VAT rate to 10 percent on electrical energy supplies

From June 26, 2021 to June 30, 2022, for electric energy contracts whose fixed term power does not exceed 10 kW, a reduction from 21 to 10 percent is established in the VAT tax rate that falls on all components of the electricity bill, when the average monthly price of the wholesale market in the month prior to the billing month has exceeded €45/MWh.

The VAT tax rate applicable to the electricity bill of holders of electricity supply contracts who are recipients of the social bonus, and also have recognized status as severely vulnerable or severely vulnerable at risk of social exclusion, is also reduced to 10 percent. , during the period referred to in the previous paragraph, regardless of the price of electricity in the wholesale market.

• Reduction of the VAT rate to 5 percent on electricity supplies

From July 1, 2022 to December 31, 2022, the rate of 5 percent is established for the electricity contracts referred to in letter C) above (article 18 of Royal Decree-Law 11/2022, of June 25).

From 1 October 2022 to 31 December 2022, the rate of 5% is established for deliveries, imports and intra-community acquisitions of natural gas.

From 1 October 2022 to 31 December 2022, the rate of 5% is established for deliveries, imports and intra-community acquisitions of briquettes and pellets from biomass and firewood.