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Further COVID-19 tax measures including 4% VAT rate for e-publications

  • ES
  • April 23rd 2020
  • By Alfonso Viejo

As part of a further package of COVID-19 emergency tax measures ('RDL 15/2020'), effective today (23 April) e-books, newspapers and magazines supplied electronically are liable to the 4% super reduced VAT rate. In addition, a temporary zero rate of VAT (until 31 July 2020) is applicable to the intra-EU acquisition, importation and domestic supply of sanitary products used to fight COVID-19, when supplied to Public Entities, Hospitals, Clinics and NPOs. This complements the previous exemption already applicable to customs duties and import VAT on the importation of such goods for the purpose of donation to Public Entities and NPOs.

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