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COVID-19: Spain Extends Reduced VAT Rates for PPE’s

  • 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

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