VAT exemptions to combat COVID-19
Posted: Tue Dec 17, 2024 4:56 am
By transposing several European Directives into the Spanish legal system, the objective of transposing Directive (EU) 2021/1159 before 01/01/2022 is met .
This measure extends the exemption provided for in the VAT Law for the delivery of goods or services, as well as for imports of goods whose recipients are the European Commission or other similar bodies with retroactive effect from 01/01/2021.
Below you will find a summary of what, who, how and when these measures, which have been in force since 01/01/2021, affect.
What does it affect?
To transpose Council Directive (EU) 2021/1159 of 13 July 2021.
To operations involving the delivery of goods, provision of services and imports of goods acquired by the Commission or other similar bodies to combat the pandemic.
The amendment to the VAT Law as a result of the transposition of the aforementioned Directive.
Who does it affect?
Those who supply goods or provide services to the European Commission and other bodies established under Union law in their efforts to combat COVID-19, as well as imports made by the Commission and other bodies, when the purpose of these transactions is to combat COVID -19 .
How does it affect?
Amendment to the VAT Law
The exemption is extended for the case of deliveries of hotels and motels email list goods and services and imports of goods intended for the fight against COVID-19 and whose recipients are the European Commission or a similar body.
This exemption applies whenever the acquisition is for immediate use in the fight against the COVID-19 pandemic .
The exemption will not apply if the acquisition is made and then sold for a fee.
Invoice and VAT declaration
This rule is retroactive and effective from 01/01/2021. This means that the aforementioned operations must be rectified immediately if VAT has been charged on the invoice .
When does it affect?
Entry into force on the day following its publication in the BOE, 04/11/2021.
Retroactive effects from 01/01/2021 and indefinite validity.
In summary, through the transposition of Directive (EU) 2021/1159, the cases of application of VAT exemption relating to goods and services acquired to combat the COVID-19 pandemic are extended.
Royal Decree-Law 24/2021, of November 2, transposing European Union directives on covered bonds, cross-border distribution of collective investment undertakings, open data and reuse of public sector information, exercise of copyright and related rights applicable to certain online transmissions and to retransmissions of radio and television programs, temporary exemptions for certain imports and supplies, of consumers and for the promotion of clean and energy-efficient road transport vehicles. See the publication in the BOE at this link.
This measure extends the exemption provided for in the VAT Law for the delivery of goods or services, as well as for imports of goods whose recipients are the European Commission or other similar bodies with retroactive effect from 01/01/2021.
Below you will find a summary of what, who, how and when these measures, which have been in force since 01/01/2021, affect.
What does it affect?
To transpose Council Directive (EU) 2021/1159 of 13 July 2021.
To operations involving the delivery of goods, provision of services and imports of goods acquired by the Commission or other similar bodies to combat the pandemic.
The amendment to the VAT Law as a result of the transposition of the aforementioned Directive.
Who does it affect?
Those who supply goods or provide services to the European Commission and other bodies established under Union law in their efforts to combat COVID-19, as well as imports made by the Commission and other bodies, when the purpose of these transactions is to combat COVID -19 .
How does it affect?
Amendment to the VAT Law
The exemption is extended for the case of deliveries of hotels and motels email list goods and services and imports of goods intended for the fight against COVID-19 and whose recipients are the European Commission or a similar body.
This exemption applies whenever the acquisition is for immediate use in the fight against the COVID-19 pandemic .
The exemption will not apply if the acquisition is made and then sold for a fee.
Invoice and VAT declaration
This rule is retroactive and effective from 01/01/2021. This means that the aforementioned operations must be rectified immediately if VAT has been charged on the invoice .
When does it affect?
Entry into force on the day following its publication in the BOE, 04/11/2021.
Retroactive effects from 01/01/2021 and indefinite validity.
In summary, through the transposition of Directive (EU) 2021/1159, the cases of application of VAT exemption relating to goods and services acquired to combat the COVID-19 pandemic are extended.
Royal Decree-Law 24/2021, of November 2, transposing European Union directives on covered bonds, cross-border distribution of collective investment undertakings, open data and reuse of public sector information, exercise of copyright and related rights applicable to certain online transmissions and to retransmissions of radio and television programs, temporary exemptions for certain imports and supplies, of consumers and for the promotion of clean and energy-efficient road transport vehicles. See the publication in the BOE at this link.