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New regulations for 2022

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Royal Decree-Law 11/2022, of June 25, adopting and extending certain measures to respond to the economic and social consequences of the war in Ukraine, to address situations of social and economic vulnerability, and for the economic and social recovery of the Island of La Palma

  1. 4% tax rate on the delivery, import and intra-community acquisition of disposable surgical masks

    Article 17 of RD -Law 11/2022, with effect from July 1, 2022, modifies the Additional Provision of RD-Law 29/2021, of December 21, and extends the application of the 4% tax rate to deliveries, imports and intra-community acquisitions of disposable surgical masks referred to in the Agreement of the Interministerial Commission on Drug Prices, of November 12, 2020, until December 31, 2022 .

  2. 5% tax rate on certain deliveries, imports and intra-community acquisitions of electrical energy

    Article 18 of RD-Law 11/2022, with effect from July 1, 2022 and valid until December 31, 2022 , establishes the application of the reduced rate of 5% on all components of the electricity bill for the following supplies:

    • Contracts whose contracted power (fixed power term) does not exceed 10 kW , regardless of the supply voltage level and the contracting modality, when the average monthly price of the wholesale market in the month prior to billing has exceeded €45/ MWh .

    • Contracts whose holders are recipients of the electricity social bonus and, in addition, have been recognized as severely vulnerable or severely vulnerable at risk of social exclusion, in accordance with the provisions of Royal Decree 897/2017, of October 6, regardless of the price of electricity on the wholesale market.

Real Decreto-ley 11/2022, de 25 de junio,

por el que se adoptan y se prorrogan determinadas medidas para responder a las consecuencias económicas y sociales de la guerra en Ucrania, para hacer frente a situaciones de vulnerabilidad social y económica, y para la recuperación económica y social de la isla de La Palma.