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Additional provision one of Royal Decree-Law 7/2021, extending the deadline for the application of the 0% tax rate to certain health products to combat COVID 19
On 28 April 2021, Royal Decree Law 7/2021, of 27 November, was published in the BOE. In Additional provision one, it extended until 31 December 2021 the deadline for the application of the 0% tax rate to the supply of goods, imports and intra-EU acquisitions of goods referred to its Annex, whose recipients are Public Law entities, clinics or hospitals, or private social entities referred to in Article 20.3 of Law 37/1992, of 28 December on VAT.These transactions will be documented on the invoice as exempt transactions.
de transposición de directivas de la Unión Europea en las materias de competencia, prevención del blanqueo de capitales, entidades de crédito, telecomunicaciones, medidas tributarias, prevención y reparación de daños medioambientales, desplazamiento de trabajadores en la prestación de servicios transnacionales y defensa de los consumidores.