Spain has published Royal Decree-Law 29/2021 of 21 December 2021 in the Official Gazette. The Royal Decree-Law contains various measures, including measures to extend the application of reduced VAT rates:
- The reduction in the VAT rate on electricity supplies from 21% to 10% provided earlier in the year in response to increased electricity prices is extended until 30 April 2022; and
- The 4% VAT rate on supplies of masks and the 0% VAT rate on imports of medical supplies for COVID-19 are extended until 30 June 2022.
Royal Decree-Law 29/2021 entered into force on 22 December 2021.
Source Orbitax
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