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Royal Decree-Law 29/2021, of December 21, which extends the VAT tax rates applicable to medical supplies to combat COVID-19 and that applicable to electrical energy

On December 22, 2021, the Royal Decree-Law 29/2021, of December 21, was published in the BOE, adopting urgent measures in the energy field to promote electric mobility, self-consumption and the deployment of renewable energies.

In relation to VAT, this Royal Decree-Law, in its first Additional Provision, establishes the following measures:

  • The application of the 10 percent tax rate on deliveries, imports and intra-community acquisitions of electrical energy, provided for in article 1 of Royal Decree-Law 12/2021, of June 24, is extended until April 30, 2022.

  • The application of the 4% tax rate on deliveries, imports and intra-community acquisitions of disposable surgical masks provided for in the Agreement of the Interministerial Commission on Drug Prices of 12 November 2020 is extended until 30 June 2022.

  • The application of a zero percent rate to domestic deliveries, imports and intra-community acquisitions of medical supplies to combat COVID-19, listed in the Annex of Royal Decree-Law 7/2021, of April 27, and whose recipients are public entities, non-profit entities and hospitals, is extended until June 30, 2022.

Real Decreto-ley 29/2021, de 21 de diciembre,

por el que se adoptan medidas urgentes en el ámbito energético para el fomento de la movilidad eléctrica, el autoconsumo y el despliegue de energías renovables.