Regulation news 2022
Skip information indexRoyal 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, Royal Decree-Law 29/2021, of December 21, was published in the BOE, which adopts 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 intra-community deliveries, imports and 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 percent tax rate on intra-community deliveries, imports and acquisitions of disposable surgical masks provided for in the Agreement of the Interministerial Commission on Drug Prices of November 12 is extended until June 30, 2022. of 2020.
-
The application of a zero percent rate to internal deliveries, imports and intra-community acquisitions of medical supplies to combat COVID-19, listed in the Annex to Royal Decree-Law 7/2021, is extended until June 30, 2022. of April 27, and whose recipients are public, non-profit entities and hospital centers.
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.