This circular deals with the extension of a temporary introduction of the VAT rate of 6 % on the supply, intra-Community acquisition and import of mouth masks and hydroalcoholic gels. This extension was introduced by the law of 18.07.2021 on temporary support measures as a result of the COVID-19 pandemic, replacing Article 1ter of Royal Decree No. 20 of 20.07. 1970 fixing the rates of value added tax and classifying goods and services under those rates (BS of 29.07.2021 ).
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