Spain has published Decree-Law 15/2020 of 21 April 2020 in the Official Gazette, which includes urgent measures to support the economy and employment during the COVID-19 pandemic. The Decree-Law includes several different measures, including two key measures in relation to VAT:
- A temporary 0% VAT rate on the supply of certain medical equipment for use in the treatment of patients with COVID-19 with effect from 23 April to 31 July 2020, including respirators, masks and other personal protect…