New regulations for 2020
Skip information indexRoyal Decree-Law 28/2020 extending the period of application of the 0% tax rate to certain deliveries of medical supplies to combat COVID 19
On September 23, Royal Decree-Law 28/2020, of September 22, was published in the BOE by which, in its seventh Additional Provision, the term of application of the rate is extended. 0% tax until October 31, 2020, on deliveries of goods, imports and intra-community acquisitions of goods referred to in the Annex to this royal decree-law whose recipients are Public Law entities, clinics or hospital centers, or private entities of a social nature referred to in article 20, Three of Law 37/1992, of December 28, of VAT. These operations will be documented in the invoice as exempt operations.
Royal Decree-Law 28/2020, of 22 September, relating to telework.
Previous Royal Decree-Law 15/2020, of April 21, which applies the 0% tax rate to certain deliveries of medical supplies to combat COVID 19 Next Royal Decree-Law 34/2020, which extends the period of application of the 0% tax rate to certain deliveries of medical supplies to combat COVID 19 and establishes the application of the 4% tax rate to the delivery of disposable surgical masks