Appendix IX of the Resolution 11 of July 2014, of the Customs and Excise Department of the State Tax Administration Agency, en la que se recogen las instrucciones para la formalización del Documento Único Administrativo (DUA) contemplates a series of simplifications for the dispatch of Low Value and Small Shipments.
Source:: Novedades Agencia Tributaria
By Instituto Canario de Estadística, (ISTAC), del Gobierno de Canarias The most affected island was Tenerife, with a loss of 57% about planned overnight stays,
seguida de Gran Canaria (55%), La Palma (52%), La Gomera (52%), Lanzarote (50%), Fuerteventura (49%)
and closes El Hierro as the least affected island with a 33%.
Source:: Noticias Económicas de Canarias
The Royal Decree-Law 15/2020, establishes that from the 23 April until 31 de julio de 2020 (both included), the rate of the 0 percent of VAT on imports of goods included in the annex, when importers (casilla 8 of the customs declaration) are public law entities, clinics or hospital centers, o private entities of a social nature.
Source:: Novedades Agencia Tributaria