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Extension of the application of the 4% rate for masks due to COVID-19 (Álava)

Posted: Tue Dec 17, 2024 3:58 am
by Aklima@4
The Provincial Council of Álava has published the Tax Emergency Regulatory Decree 1/2022, by which the application of the super-reduced rate of 4% to surgical masks is extended.

Below you will find a summary of what, who, how and when these tax measures affect.

What does it affect?
On the application of the super-reduced rate for surgical masks.

Who does it affect?
To taxpayers who deliver, import or make nursing homes email list intra-community acquisitions of surgical masks.

How does it affect?
The application period for the 4% rate for surgical masks is extended until 30/06/2022.

When does it affect?
Entry into force: 02/09/2021.

In short, the 4% rate may be applied to surgical masks until 30/06/2022.

Urgent Tax Regulatory Decree 1/2022, of the Regional Government Council of 1 February. Approve urgent measures in the energy sector and other tax measures. See the official publication at this link.

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