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V2237-20 ·1 July 2020 ·consulta-vinculante Medium impact
Tax

0% VAT rate applies to deliveries of COVID-19 sanitary goods to professional associations

A commercial entity inquired whether the 0% VAT rate could be applied to the delivery of sanitary goods for combating COVID-19 to professional associations. The DGT ruled that professional associations are public law entities and, therefore, are eligible to benefit from this rate.

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Lifecycle

2020-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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