Royal Decree-Law 34/2020, of November 17, on urgent measures to support business solvency and the energy sector, and in tax matters, published in BOE no. 303, of November 18, 2020, pages 100489 to 100523, in Article 7 it stipulates the application of the 4% VAT rate to import deliveries and intra-community acquisitions of certain masks until December 31, 2021.
Said decree refers to the disposable surgical masks referred to in the Agreement of the Interministerial Commission for the Prices of Medicines of November 12, 2020.
The masks that are INCLUDED in the objective scope of this Royal Decree for 4% VAT are those that correspond to the TARIC codes and descriptions offered below:
– Protective, surgical, disposable, paper masks, not put up for retail sale: NC 4818.90.10.00.
– Protective surgical masks, disposable, made of paper, put up for retail sale: NC 4818.90.90.00.
– Surgical protective masks (according to EN14683), disposable, made of non-woven fabrics and other masks that filter at least 95% of 3.0 micron particles (regardless of whether they are packaged for retail sale or not) : NC 6307.90.98.15.
– Other non-woven disposable surgical protective masks (regardless of whether they are packaged for retail sale or not): NC: 6307.90.98.17.
On the other hand, despite the fact that some of the TARIC codes indicated above may correspond, they are EXCLUDED and, therefore, the following masks would be subject to the general VAT rate, among others:
– Non-surgical paper protective masks.
– Masks made of knitted or other woven textile materials.
– Non-disposable masks.
– FFP2 and FFP3 self-filtering masks according to EN149.
– FFP1 self-filtering masks according to EN149, and other masks that filter at least 80% of 0.3 micron particles.
Finally, it should be noted that the Royal Decree expressly refers to disposable surgical masks, so hygienic (non-surgical) masks are also EXCLUDED.