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V2647-20 ·13 August 2020 ·consulta-vinculante Medium impact
Tax

Zero VAT rate on masks depends on product classification and recipient type

A medical supply company has requested clarification on whether a 0% VAT rate applies to the sale of masks. The DGT indicates that application depends on the masks meeting the descriptions and CN codes specified in the Annex, and on the recipient being a public law entity, a clinic or hospital, or a social entity.

In 6 key points

How it affects those involved

Businesses supplying medical masks must ensure products strictly match the required CN codes and verify the legal status of their customers to correctly apply the zero VAT rate.

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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