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VAT practical manual 2022.

4. Tax rates

• Zero percent rate

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

  1. The goods to which the 0 percent rate will be applied will be the following:

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

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

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

  2. The 0 percent rate will be applied whenever the recipients are Public Law entities, clinics or hospital centers, or private social entities referred to in section three of article 20 of LIVA .

• Four percent rate

From November 19, 2020 to December 31, 2022, the 4 percent tax rate will be applied to intra-community deliveries, imports and acquisitions of disposable surgical masks whose recipients are other than Public Law entities, clinics or hospital centers. , 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 in 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 5 percent rate is established for the electricity contracts referred to in letter C) above (article 18 of Royal Decree-Law 11/2022, of June 25).

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

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