Only VAT is reduced to 4% for disposable surgical masks, that is, only the sanitary type

By 18 November, 2020 News

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.

More information: 
https://www.boe.es/boe/dias/2020/11/18/pdfs/BOE-A-2020-14368.pdf

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.

More information:
https://www.boe.es/diario_boe/txt.php?id=BOE-A-2020-14250