5.3.2 What it consists of

• Whoever delivers goods or provides services will be charged the tax rate of VAT that corresponds to the amount of the transaction, unless it is exempt or not subject to:

  • General: 21%

  • Reduced 10%:  Deliveries of food products to which the 4% rate does not apply, goods for agricultural, forestry or livestock use, medicines for veterinary use, water, pharmaceutical products for direct use by the final consumer (wadding, gauze, bandages, etc.), medical equipment, appliances and other instruments designed for the personal and exclusive use of people with physical, mental, intellectual or sensory disabilities, homes, garages and annexes, flowers and live plants and works of art. Other services included include, but are not limited to, passenger transport services, housing renovation and repair work, hotels and restaurants, agricultural, forestry and livestock activities, amateur sports services, social assistance, trade fairs and exhibitions, movie theatres, etc.

  • Super reduced 4%:  basic foodstuffs, medicines for human use, books – including books supplied on any physical medium, e.g. those delivered through electronic files ready to be downloaded to reading tools or portable devices that allow storing and reading digitalized books, newspapers and magazines, school supplies, prostheses, orthoses and internal implants, as well as vehicles for people with disabilities, social housing and housing acquired by entities dedicated to leasing, dependency services, etc. Pads, tampons, panty liners, condoms and other non-medical contraceptives.

  • Type 0 % : deliveries of goods made as donations to non-profit entities, provided that they are used for the purposes of general interest that they develop.

• Likewise, suppliers of goods and services will have been charged the corresponding VAT , which may be deducted if certain requirements are met.

• between the VAT accrued, that is, passed on to customers, and the deductible VAT borne, which is passed on to suppliers.