Circular 2021/C/41 regarding the reduction of the minimum amounts set out in Article 8 ^ 1, of the Royal Decree No. 4 of 29.12.1969 regarding value added tax refunds
This circular deals with a number of tax provisions taken as a result of the COVID-19 pandemic. In particular, it concerns a measure for the reduction of the minimum amounts included in Article 8 ^ 1 of Royal Decree No. 4 of 29.12.1969 on value added tax refunds. This measure was introduced by Article 7 of the Royal Decree amending Royal Decrees nos. 1, 4, 24 and 41 with regard to value added tax and supporting measures following the COVID-19 pandemic of 29.03. 2021 (BS 31.03.2021).
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