Reduced tax rate of 4 percent

The 4 percent rate applies to the following operations:

1. Deliveries, intra-community acquisitions or imports of the following goods, as well as the execution of works that are considered services and as an immediate result the obtaining of these goods, except when their purpose is the construction and rehabilitation of officially protected housing. special regime or public promotion:

   • Basic foods such as: common bread, bread flour, milk, cheese, eggs, fruits, vegetables, legumes, tubers and cereals.

   • Books, newspapers and magazines, even when they are considered services provided electronically, that do not contain solely or fundamentally advertising and do not consist entirely or predominantly of video content or audible music and complementary elements delivered jointly. The reduced rate does not apply to electronic articles and devices or school supplies, except for sheet music, maps and sketchbooks. (Modification introduced with effect from April 23, 2020 by the second Final Provision of Royal Decree-Law 15/2020, of April 21, on complementary urgent measures to support the economy and employment).

   • Medicines for human use, as well as galenic forms, master formulas and official preparations.

   • Vehicles for people with reduced mobility referred to in number 20 of Annex I of Royal Legislative Decree 339/1990, of March 2, and wheelchairs for the exclusive use of people with disabilities and, with prior recognition of the right , vehicles intended to be used as autotaxis or special cars for the transport of disabled people in wheelchairs, as well as motor vehicles that must regularly transport disabled people in wheelchairs or with reduced mobility, regardless of whoever is their driver.

     The recognition of the right takes effect from the date of submission of the application.

     To be entitled to the benefit of the reduced rate of 4 percent, it is necessary, in any case, to prove a degree of disability equal to or greater than 33 percent by means of a certificate or resolution issued by the Institute for the Elderly and Social Services or the competent body of the Autonomous community. In addition to the degree of disability mentioned, the use of a wheelchair or reduced mobility to use collective means of transport must be proven.

     The certificate or resolution of the Institute for the Elderly and Social Services or the competent body of the Autonomous Community in matters of disability assessment is considered sufficient proof of reduced mobility, based on the opinion issued by the Assessment and Orientation Teams dependent on the same. Likewise, for the purposes of applying the 4 percent rate, blind or visually impaired people will be considered to have reduced mobility and, in any case, those affiliated with the National Organization of the Spanish Blind (ONCE) who prove their membership in the same through the corresponding certificate issued by said public law Corporation.

   • Prostheses, orthoses and internal implants for people with disabilities.

   • Special regime officially protected housing (the fifth Additional Provision of Royal Decree 14/2008, of January 11, establishes that housing qualified or declared as protected housing for rent, with basic income, will be considered officially protected housing special regime) or public promotion, when deliveries are made by the promoters, including garages, with a maximum of two, and annexes that are transmitted jointly.

   • Homes acquired by entities that pay taxes under the special regime provided for in Chapter III of Title VII of Law 27/2014, of November 27, on Corporate Tax, provided that the income derived from subsequent leasing is applicable. the bonus established in article 49.1 of said Law.

2. The following services:

   • The repair services of vehicles for people with reduced mobility referred to in number 20 of Annex I of Royal Legislative Decree 339/1990, of March 2, and of wheelchairs and the adaptation services of autotaxis and self-tourism for people with disabilities and motor vehicles that regularly transport people with disabilities in wheelchairs or with reduced mobility.

   • Leases with the option to purchase buildings intended exclusively for housing classified as officially protected, special regime or publicly promoted.

   • Telecare services, home help, day and night centers and residential care, provided that they are not exempt and are provided in arranged places in centers or residences or through prices derived from an administrative tender awarded to the providing companies, or as consequence of an economic provision linked to such services that covers more than 75 percent of their price.

3. Article 7 of RD -Law 34/2020, with effect from November 19, 2020 and until December 31, 2022, temporarily reduces the applicable rate from 21 to 4 percent 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.