- From January 1, 2023 to December 31, 2023, a 5% VAT rate will be applied to the intra-community deliveries, imports, and acquisitions of natural gas, briquettes, pellets, and firewood. The equivalence surcharge rate for briquettes, pellets, and firewood will be 0.62%.
- The application of a 4% VAT tax rate to intra-community deliveries, imports, and acquisitions of disposable surgical masks is extended until June 30, 2023. The application of a 0% VAT tax rate to intra-community deliveries, imports, and acquisitions of medical devices for in vitro diagnosis of SARS-CoV-2, vaccines against SARS-CoV-2, and related transportation, storage, and distribution services is also extended until June 30, 2023.
- From July 1, 2022 to December 31, 2023, a 5% VAT rate will be applied to intra-community deliveries, imports, and acquisitions of electrical energy for certain electricity supply contracts.
- From January 1, 2023 to December 31, 2023, a 5% VAT rate will be applied to intra-community deliveries, imports, and acquisitions of olive oils, seeds, and pasta. The equivalence surcharge rate for these operations will be 0.62%. However, if the annual rate of underlying inflation is less than 5.5%, the applicable tax rate will be 10% from November 1, 2023. The equivalence surcharge rate in this case will be 1.4%.
- A 0% VAT rate will be applied to intra-community deliveries, imports, and acquisitions of common bread, bread dough, bread-making flours, certain types of milk, cheeses, eggs, fruits, vegetables, legumes, tubers, and cereals. The equivalence surcharge rate for these operations will be 0%. However, if the annual rate of core inflation is less than 5.5%, the applicable tax rate will be 4% from November 1, 2023. The equivalence surcharge rate in this case will be 0.5%.
- Effective January 1, 2023, the tax rate for feminine hygiene products such as pads, tampons, panty liners, condoms, and non-medicinal contraceptives will be reduced from 10% to 4%.
Source Agencia Tributaria
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