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V1297-22 ·8 June 2022 ·consulta-vinculante Medium impact
Tax

0% VAT rate applicable to medical supplies subject to objective and subjective requirements

A state-owned company has requested clarification on whether the 0% VAT rate can be applied to the supply of medical equipment used to combat COVID-19. The Directorate-General for Taxes (DGT) explains that both product and recipient requirements must be met, and notes that this measure has been extended until 30 June 2022.

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2022-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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