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V2640-20 ·13 August 2020 ·consulta-vinculante Medium impact
Tax

0% VAT rate for medical supplies requires compliance with Annex description and delivery to public entities or hospitals

A medical device company has enquired whether its surgical products qualify for the 0% VAT rate due to COVID-19 or the reduced 10% rate. The DGT has ruled that the 0% rate requires simultaneous compliance with the Annex description and delivery to a public law entity, clinic, or hospital. Furthermore, the 10% rate applies only to products intended for the personal and exclusive use of persons with disabilities.

In 6 key points

How it affects those involved

Companies must ensure their products strictly match the Annex descriptions and are sold to the correct legal entities to apply the 0% rate, otherwise they may be subject to the 10% rate for specific uses.

Lifecycle

2020-08-13PublishedPublished 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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