This circular deals with the extension of a temporary introduction of the VAT rate of 6 % on the supply, intra-Community acquisition and import of mouth masks and hydroalcoholic gels. This extension was introduced by the law of 18.07.2021 on temporary support measures as a result of the COVID-19 pandemic, replacing Article 1ter of Royal Decree No. 20 of 20.07. 1970 fixing the rates of value added tax and classifying goods and services under those rates (BS of 29.07.2021 ).
Source fisconetplus
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