Puerto Rico's Ministry of Finance has announced a further extension of the sales and use tax (IVU) exemption on essential goods to 30 June 2020 due to the COVID-19 pandemic. For this purpose, essential goods include those goods whose use or consumption is necessary for the prevention of the spread of COVID-19 or for the treatment of COVID-19, including sanitizers, disinfectants, masks, medications, etc. The exemption, which first applied from 23 March 2020, was previously extended to 31 May 2020.