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V1159-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

The 0% VAT rate applies only to SARS-CoV-2 in vitro diagnostic medical devices that comply with European regulations

A company inquires whether a 0% tax rate can be applied to its COVID-19 detection solutions. The DGT responds that this rate is only applicable if the products are in vitro diagnostic medical devices compliant with Directive 98/79/EC or Regulation (EU) 2017/746.

Lifecycle

2021-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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