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V0339-22 ·21 February 2022 ·consulta-vinculante Medium impact
Tax

0% VAT rate applied to SARS-CoV-2 in vitro diagnostic medical devices meeting regulatory requirements

A company marketing pharmaceutical products and reagents has requested clarification regarding the application of the 0% VAT rate to medical supplies. The Directorate-General for Taxes (DGT) clarifies that this rate applies exclusively to SARS-CoV-2 in vitro diagnostic products that comply with Directive 98/79/EC or Regulation (EU) 2017/746.

In 6 key points

How it affects those involved

This ruling clarifies the specific regulatory compliance required for medical devices to qualify for the 0% VAT rate, providing legal certainty for distributors of SARS-CoV-2 diagnostic kits.

Lifecycle

2022-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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