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V2062-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

0% VAT rate on medical supplies requires goods to be listed in the Annex and recipient to be a public entity, hospital, or social body

A company has requested clarification on whether the 0% VAT rate introduced for COVID-19 can apply to the supply of suction cannulas. The Directorate-General for Taxes (DGT) has ruled that eligibility depends on meeting both objective requirements (the product must be included in the Annex of Royal Decree-Law 15/2020) and subjective requirements (the recipient must be a public law entity, a clinic/hospital, or a social entity).

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2020-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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