Spain has published Decree-Law 34/2020 of 17 November 2020 in the Official Gazette, which includes various tax measures. Two of the main measures concern VAT, including:
- Extension of the 0% VAT rate for intra-community deliveries, imports and acquisitions of goods necessary to combat the effects of COVID-19 effective from 1 November 2020 to 30 April 2021 (eligible goods provided in annex to the Decree-Law; and
- Application of a 4% VAT rate intra-community deliveries, imports, and acquisition…