- Extension of the 0% VAT rate for intra-community deliveries, imports and acquisitions of goods necessary to combat the effects of COVID-19 effective from 1 November 2020 to 30 April 2021 (eligible goods provided in annex to the Decree-Law; and
- Application of a 4% VAT rate intra-community deliveries, imports, and acquisitions of disposable surgical masks from the entry into force of the Decree-Law (19 November 2020) to 31 December 2021.
Source Orbitax
Latest Posts in "Spain"
- AEAT Publishes Technical Guidance on the Public Electronic Invoicing Solution (SPFE) for Mandatory B2B E-Invoicing
- IMF Urges Spain to Harmonize VAT Rates and Protect Vulnerable Households
- Spain Restores 21% VAT on Electricity and Gas
- Comments on ECJ case C-515/24: Spanish VAT Deduction Limits for Client Gifts
- CNMC Says Most Gas Stations Pass on VAT Fuel Tax Cut
