The Ministry of Treasury clarified the application of the VAT exemption in commercial leases, during the months of April, May and June 2020 determined in the Tax Relief Law in face of the COVID-19, establishing that such exemption is applicable for both, real state and movable property, the latter of tangible or intangible nature. At last, it was clarified that the concept of commercial activities refers to all economic activities in a broad sense.

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