Regulatory developments 2021

First additional provision of Royal Decree-Law 7/2021 extending the period of application of the 0% tax rate to certain deliveries of medical supplies to combat COVID 19

Real Decreto-ley 7/2021, de 27 de abril,

de transposición de directivas de la Unión Europea en las materias de competencia, prevención del blanqueo de capitales, entidades de crédito, telecomunicaciones, medidas tributarias, prevención y reparación de daños medioambientales, desplazamiento de trabajadores en la prestación de servicios transnacionales y defensa de los consumidores.(BOE, 28-abril-2021)

On April 28, 2021, Royal Decree-Law 7/2021, of April 27, was published in the BOE by which, in its first Additional Provision, the term is extended until on December 31, 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, of VAT . These operations will be documented in the invoice as exempt operations.

Previous Royal Decree-Law 7/2021 regulating treatment of VAT on electronic commerce and establishes the rules for taxation of the deliveries of goods and services to Community end consumers, from another Member State or a third country or territory Next Explanatory notes on VAT rules in e-commerce