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V0701-22 ·1 April 2022 ·consulta-vinculante Medium impact
Tax

0% VAT rate applicable to hand sanitiser if objective and subjective requirements are met

A company has requested clarification on whether a 0% VAT rate can be applied to the supply of hand sanitiser to public entities, clinics, or social organisations. The Directorate-General for Taxes (DGT) has ruled that this is possible provided the product is included in the Annex of Royal Decree-Law 7/2021 and the recipient meets the statutory requirements.

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2022-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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