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V2055-21 ·8 July 2021 ·consulta-vinculante Medium impact
Tax

0% VAT rate on Covid-19 tests and masks subject to technical requirements and recipient type

A company requested clarification on whether a 0% VAT rate applies to the sale of Covid-19 tests and masks. The DGT ruled that tests must meet in vitro diagnostic requirements, while masks must be disposable surgical types and supplied to specific recipients, such as hospitals or public entities.

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2021-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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