4.Tax rates

- Zero percent rate

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

1. The goods to which the 0 per cent rate will be applied are the following:

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

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

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

2. The 0 percent rate will be applied whenever the recipients are public law entities, clinics or hospitals, or private entities of a social nature as referred to in Article 20.3 of the LIVA.

- Four percent rate

From 19 November 2020 until 31 December 2022, the tax rate of 4 per cent shall be applied to supplies, imports and intra-Community acquisitions of disposable surgical masks for recipients other than public law entities, clinics or hospitals, or private social entities referred to in paragraph three of Article 20 of the VAT Law.

From 1 July to 31 December 2022, the 4 per cent rate for surgical masks also applies to recipients that are public bodies, hospitals or entities covered by Article 20(3) of the LIVA.

- Reduction of the VAT rate to 10 per cent on electricity supplies

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

The VAT rate applicable to the electricity bill of electricity supply contract holders who are recipients of the social voucher and are also recognised as severely vulnerable or severely vulnerable at risk of social exclusion, during the period referred to in the previous paragraph, regardless of the wholesale market price of electricity, is also reduced to 10 per cent.

- Reduction of VAT rate to 5 per cent on electricity supplies

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

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

From 1 October 2022 until 31 December 2022, the rate of 5 per cent is established for deliveries, imports and intra-Community acquisitions of briquettes and pellets from biomass and firewood.