In order to combat inflation and to respond to the economic and social consequences of the war in Ukraine and to support the reconstruction of the island of La Palma and other vulnerable situations, Spain is introducing a temporary VAT rate applicable to certain supplies, imports and intra-Community acquisitions of foodstuffs, as well as for the purposes of the equivalence mark-up with effect from 1 January 2023 and valid until 30 June 2023 :
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Source Asd-int
