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V2375-20 ·10 July 2020 ·consulta-vinculante Medium impact
Tax

Application of 0% VAT rate to tablets depends on inclusion in Royal Decree-Law 15/2020 Annex

A foundation enquired whether acquiring tablets to donate to COVID-19 patients could qualify for the 0% VAT rate. The DGT ruled that applying this rate requires meeting both objective requirements (the item must be listed in the Annex with its specific description) and subjective requirements (the recipient must be a public entity, clinic, hospital, or social entity).

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2020-07-10PublishedPublished 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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