Spain has published Royal Decree-Law 27/2020 of 4 August 2020, which provides for an extension of the temporary 0% VAT rate introduced by Royal Decree-Law 15/2020 for different medical and sanitary products and equipment used to combat COVID-19. Previously scheduled to expire 31 July 2020, the temporary 0% VAT rate is now extended to 31 October 2020. The list of qualifying products and equipment in the annex to the Royal Decree-Law has also been expanded with retroactive effect from 23 April…