From today by Royal Decree VAT is reduced to 4% for disposable surgical masks, that is, only the sanitary field, and does not include hygienic or PPE (FFP2 and similar) which remains at 21%.
The articles that regulate these new types are: The art. 6, for public entities that maintain 0% until the end of April 2021 (covers all types of masks), and art. 7 that establishes a rate reduced to 4% (only disposable surgical masks) until December 31, 2021.
This Royal Decree will come into force tomorrow, November 19.
On the other hand, BOE 301 publishes the new maximum sale prices for disposable surgical masks, modifying the previous maximum sale price to 0.72 eur / unit.