Reduced tax rate of 4 percent

The 4 percent rate applies to the following transactions:

1. Deliveries, intra-community acquisitions or imports of the following goods, as well as the execution of works that are considered services and as an immediate result the obtaining of these goods, except when their purpose is the construction and rehabilitation of officially protected housing of a special regime or public promotion:

   • Staple foods such as: common bread, baking flour, milk, cheese, eggs, fruits, vegetables, legumes, tubers and cereals.

     However, from January 1 to December 31, 2023, these basic foods are taxed at 0 percent.

   • Books, newspapers and magazines, even when considered to be services provided electronically, which do not contain solely or primarily advertising and do not consist entirely or predominantly of video content or audible music and complementary elements delivered together. The reduced rate does not apply to electronic items and devices or to school supplies, except for sheet music, maps and drawing books. (Amendment introduced with effect from 23 April 2020 by the Second Final Provision of Royal Decree-Law 15/2020, of 21 April, on urgent complementary measures to support the economy and employment).

   • Medicines for human use, as well as galenic forms, master formulas and official preparations.

   • Vehicles for people with reduced mobility referred to in number 20 of Annex I of Royal Legislative Decree 339/1990, of March 2, and wheelchairs for the exclusive use of people with disabilities and, with prior recognition of the right, vehicles intended to be used as taxis or special cars for the transport of people with disabilities in wheelchairs, as well as motor vehicles that must regularly transport people with disabilities in wheelchairs or with reduced mobility, regardless of who is the driver.

     Recognition of the right takes effect from the date of submission of the application.

     In order to be eligible for the reduced rate of 4 percent, it is necessary, in all cases, to prove a degree of disability equal to or greater than 33 percent by means of a certificate or resolution issued by the Institute for the Elderly and Social Services or the competent body of the Autonomous Community. In addition to the degree of disability mentioned, the use of a wheelchair or reduced mobility to use public transport must be proven.

     Sufficient proof of reduced mobility is considered to be the certificate or resolution of the Institute for the Elderly and Social Services or the competent body of the Autonomous Community in matters of disability assessment, based on the opinion issued by the Assessment and Guidance Teams dependent on them. Likewise, for the purposes of applying the 4 percent rate, blind or visually impaired persons will be considered to have reduced mobility and, in any case, members of the Spanish National Organization for the Blind (ONCE) who prove their membership by means of the corresponding certificate issued by said public law corporation.

   • Prostheses, orthoses and internal implants for people with disabilities.

   • Officially protected housing under a special regime (Additional Provision Five of Royal Decree 14/2008, of January 11, establishes that housing classified or declared as protected housing for rent, with a basic rent, will be considered as official protected housing under a special regime) or publicly promoted, when the deliveries are made by the promoters, including garages, with a maximum of two, and annexes that are transferred jointly.

   • Homes acquired by entities that pay taxes under the special regime provided for in Chapter III of Title VII of Law 27/2014, of November 27, on Corporate Tax, provided that the income derived from their subsequent leasing is subject to the bonus established in article 49.1 of said Law.

   • Pads, tampons, panty liners, condoms and other non-medical contraceptives.

2. The following services are provided:

   • Repair services for vehicles for people with reduced mobility referred to in section 20 of Annex I of Royal Legislative Decree 339/1990, of March 2, and for wheelchairs and adaptation services for taxis and cars for people with disabilities and for motor vehicles that regularly transport people with disabilities in wheelchairs or with reduced mobility.

   • Leases with an option to purchase buildings intended exclusively for housing classified as officially protected housing under a special regime or for public promotion.

   • Telecare services, home help, day and night centres and residential care, provided they are not exempt and are provided in places agreed in centres or residences or through prices derived from an administrative competition awarded to the service providers, or as a result of an economic benefit linked to such services that covers more than 10 percent of their price.

3. Article 7 of RD -Law 34/2020, with effect from November 19, 2020 to June 30, 2023, temporarily reduces from 21 to 4 percent the rate applicable to deliveries, imports and intra-Community acquisitions of disposable surgical masks whose recipients are other than public law entities, clinics or hospital centers, or private entities of a social nature referred to in section three of article 20 of LIVA .

   From 1 July 2022 to 30 June 2023, the 4% rate on surgical masks also applies to recipients that are public entities, hospitals or entities under section three of article 20 of the LIVA.