Royal Decree-Law 24/2021, of 2 November, amending the VAT law as regards temporary exemptions for imports and certain supplies in response to the COVID-19 pandemic.
On 3 November 2021, Royal Decree-Law 24/2021, of 2 November, amending Articles 22 and 23 of the Spanish Constitution, was published on BOE.Nine and 61 of Law 37/1992, in order to extend the exemption from VAT to imports of goods, supplies of goods and services intended for the Commission or a body or agency established under Union law, where they are acquired for the purpose of responding to the COVID-19 pandemic in the performance of their duties, provided that the imported goods or the goods and services acquired are not used for subsequent supplies for consideration by the entity benefiting from the exemption.
The exemptions introduced shall apply retroactively from 1 January 2021 and for an indefinite period of time, provided that the acquisitions are linked to the fight against the pandemic.
The retroactive application of the measure will therefore require the rectification of transactions carried out by taxpayers in respect of which VAT had been accrued from 1 January 2021 until its entry into force, subject to the general criteria contained in the VAT Law.
de transposición de directivas de la Unión Europea en las materias de bonos garantizados, distribución transfronteriza de organismos de inversión colectiva, datos abiertos y reutilización de la información del sector público, ejercicio de derechos de autor y derechos afines aplicables a determinadas transmisiones en línea y a las retransmisiones de programas de radio y televisión, exenciones temporales a determinadas importaciones y suministros, de personas consumidoras y para la promoción de vehículos de transporte por carretera limpios y energéticamente eficientes.