New regulations for 2020
Skip information indexMain tax measures regarding VAT included in RD-law 34/2020, of November 17, on urgent measures to support business solvency and the energy sector, and in tax matters (BOE November 28)
MODIFICATION OF THE VALUE ADDED TAX LAW
Tax rate applicable to masks
- 0% tax rate on the delivery, import and intra-community acquisition of medical supplies
Article 6 of Royal Decree-Law 34/2020, effective from 1 November 2020:
- Maintains until April 30, 2021 the application of the zero percent tax rate to domestic deliveries, imports and intra-Community acquisitions of medical supplies to combat COVID-19, the recipients of which are public entities, private social entities and hospitals.
- Update the list of assets to which this measure applies in its annex .
Entrepreneurs who have charged or paid VAT for operations to which Royal Decree-Law 34/2020 applies the zero rate and which were carried out prior to its entry into force, will carry out the rectification of the tax in accordance with article 89 LIVA.
Please note that these operations will be documented in the invoice as exempt operations.
- 4% tax rate on the delivery, import and intra-community acquisition of masks
Article 7 of Royal Decree-Law 34/2020, with effect from November 19, 2020, to December 31, 2021, temporarily reduces the rate applicable to deliveries, imports and intra-Community acquisitions of disposable surgical masks whose recipients are different from the above from 21% to 4%.
More information:
Previous Main tax measures regarding VAT included in the Royal Decree-Law 3/2020 of February 4 on urgent measures by which various European Union directives in the field of public procurement in certain sectors are incorporated into the Spanish legal system; private insurance; pension plans and funds; in the field of taxation and tax litigation Next Royal Decree -Law 15/2020, of April 21, which applies the 0% tax rate to certain deliveries of medical supplies to combat COVID 19