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V2244-20 ·1 July 2020 ·consulta-vinculante Medium impact
Tax

0% VAT rate on medical supplies applies to public bodies, hospitals and social entities

A pharmacy owner enquired whether the supply of medical equipment listed in the Annex to Royal Decree-Law 15/2020 is eligible for the 0% VAT rate. The Directorate-General for Taxes (DGT) ruled that this rate only applies if the recipient is a public law entity, a clinic or hospital, or a private social welfare entity.

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2020-07-01PublishedPublished 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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