In April 21st, 2020 and due to the Covid-19 crisis, Spain had decided on a VAT exemption on sales (supplies, imports and intra-community acquisitions) of medical protection material and equipment on Spanish territory.
This exemption was initially intended to apply until 30 April 2021. It is extended until 31 December 2021. For further details, please contact our experts.Source: Boletín Oficial del Estado (pdf in Spanish)