Pursuant to Decree Law 4/2023, the zero-rate VAT rate that temporarily applied to supplies of face masks and gloves expired on September 30, 2023.
The decree can be found here (in Spanish).
Canary Islands: Reduced VAT Rates on Face Masks and Gloves Expires September 30, 2023
Robert Pelletier
October 17, 2023
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Author
Robert Pelletier
Robert Pelletier is a Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Robert specializes in research and analysis of global VAT and GST. Robert received a B.A. magna cum laude in Legal Studies from Quinnipiac University and a J.D. cum laude from Suffolk University Law School. Robert is a member of the Massachusetts Bar.
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