Circular 2022/C/2 on the extension of the temporarily reduced VAT rate for mouth masks and hydroalcoholic gels

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 Royal Decree of 21.12.2021 amending Article 1ter of Royal Decree No. 20 of 20.07.1970 determining the rates of value added tax and classifying goods and services at those rates (BS from 30.12.2022).