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
Latest Posts in "Spain"
- Spain Sets Timeline for Mandatory Private Sector eInvoicing and VERIFACTU Compliance
- Cargo Manifest Guide v2.11 Released: Updates on EDIFACT, Validations, and RSS Authorization
- Spain TEAC Clarifies Plastic Tax Refunds and VAT Correction for Fraudulent Transactions
- VAT Exemption Code 9022 for Special Regime Operators with Global Guarantee
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)