Publication: Wednesday, November 18, 2020 3:08 PM
The Official State Gazette (BOE) publishes this Wednesday the VAT reduction for disposable surgical masks from 21 to 4%, but not for hygienic or FFP2 type ones, for which the tax rate of 21% is maintained .
Concretely, the BOE specifies that from the entry into force of the decree – tomorrow Thursday November 19 – and until December 31, 2021, the super-reduced rate of 4% of the value added tax will be applied to “deliveries, imports and intra-community acquisitions of disposable surgical masks “.
The royal decree-law justifies this tax reduction “given the widespread use of these [mascarillas] the population is forced to do so because of the prolongation of the “coronavirus pandemic.
The government announced last week that it would cut VAT on disposable masks. The next day, the Interministerial Commission on Drug Prices agreed to reduce the maximum price of disposable surgical masks to the public to 0.72 euros per unit, VAT included.
Yesterday, Tuesday, the minister’s spokeswoman, María Jesús Montero, predicted that, thanks to the reduction in VAT and the reduction in the maximum price of disposable surgical masks, their price “will drop by about 35%”.