Spain Frequently asked questions about VAT taxation of real estate leases 19 November 202072 views1 min read Source Agenzia Entrate Real Estate/Immovable Property Spain-UK. The recovery of input VAT by non-established companies after Brexit. Reciprocity required. COVID-19: Extension of zero rating of medical supplies till April 30, 2021 and 4% on masks till Dec 31, 2021