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V2085-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

0% VAT rate applies to COVID-19 combat goods if supplied to hospitals or public entities

A mutual company queried whether a 0% VAT rate could be applied to goods intended to combat COVID-19 when the recipients are its own hospitals and healthcare centres. The DGT ruled that application depends on the goods being listed in the annex to Royal Decree-Law 15/2020 and the recipients meeting the requirements of being a public entity, clinic, hospital, or 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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