As announced by the Spanish Ministry of Finance on 27 December 2022 and pursuant to Royal Decree-Law 20/2022, the reduced VAT rates applied to supplies of face masks and electricity have been extended. Surgical face masks will maintain the 4% VAT rate until 30 June 2023, and electricity will maintain the 5% VAT rate until 31 December 2023.
Further, basic food items such as bread, flour, milk, cheese, eggs, fruits, vegetables, legumes, tubers, and cereals will temporarily apply the zero VAT rate from 1 January 2023 and until 30 June 2023.
The announcement can be found here and the decree can be found here (in Spanish).
