Regulatory developments 2021
Skip information indexAdditional 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.
Real Decreto-ley 7/2021, de 27 de abril,, se abre en ventana nuevade 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.