The 0% VAT rate for imports of goods necessary to combat the effects of COVID-19 has been canceled

By 22 September, 2020 News

On September 11, the Resolution of September 10, 2020 repealed Royal Decree-Law 27/2020, of August 4, of financial measures, of an extraordinary and urgent nature, applicable to local entities. That Royal Decree-law provided, in its fourth Additional Provision, an extension of the term for the application of the 0% VAT rate to goods necessary to combat the effects of COVID-19 until October 31, 2020.

As a result, the possibility of benefiting from the 0% VAT rate on imports of goods related to the fight against COVID-19 is no longer applicable. All this, without prejudice to being able to benefit from the duty and VAT exemption, the application period of which has been extended until October 31, 2020 by Decision (EU) 2020/1101 and which, therefore, remains in force.