New regulations for 2020

Royal Decree-Law 34/2020 extending the period of application of the 0% tax rate to certain deliveries of medical supplies to combat COVID 19 and establishing the application of the 4% tax rate to the delivery of disposable surgical masks

On November 18, Royal Decree-Law 34/2020, of November 17, was published in the BOE by which, in its article 6, the deadline is extended until November 30. April 2021 for the application of the 0% tax rate to 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, on VAT . These operations will be documented in the invoice as exempt operations.　

Furthermore, Article 7 establishes that, from November 19 to December 31, 2021, the 4% tax rate will be applied to deliveries, imports and intra-community acquisitions of disposable surgical masks referred to in the Agreement of the Interministerial Commission on Drug Prices, of November 12, 2020.

Royal Decree-Law 34/2020, of November 17, on urgent measures to support business solvency and the energy sector, and on tax matters