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V2079-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

0% VAT rate on medical supplies applies to public law entities, clinics, hospitals and social organisations

A query was raised regarding whether the 0% VAT rate for COVID-19 related medical supplies is restricted solely to clinics and hospitals. The DGT has ruled that the subjective scope also encompasses public law entities and private social organisations.

In 6 key points

Lifecycle

2020-06-23PublishedPublished 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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