Extension of reduced taxes/VAT on energy and surgical masks till Dec 31, 2022

Extension of reducd taxes/VAT on energy and surgical masks

• reduced rate of 0.5% (instead of 5.11%) of electricity tax
• suspension of tax on electric energy production
• VAT rate of 4% to supplies of disposable surgical masks

Reduction VAT rate from 10% to 5% between July 1, 2022 and December 31, 2022

• customers with contracted power usage under 10kW, provided that the average price of the daily electricity market of the natural month prior to the invoicing period is over 45 EUR/MWh
• vulnerable customers entitled to social electricity tariffs

Source boe.es

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