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V0142-21 ·1 February 2021 ·consulta-vinculante Medium impact
Tax

Local authorities may apply a 0% tax rate on the acquisition of COVID-19 medical supplies

A local authority has requested clarification on whether it can benefit from a 0% tax rate when purchasing medical supplies for COVID-19. The Directorate-General for Taxes (DGT) has ruled that territorial public administrations are included within the concept of public law entities for the purposes of this measure.

In 6 key points

Lifecycle

2021-02-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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