Skip to content
V2648-20 ·13 August 2020 ·consulta-vinculante Medium impact
Tax

0% VAT rate does not apply to gauze dressings if not listed in the Annex to Royal Decree-Law 27/2020

A laboratory queried whether the supply of gauze dressings (code 3005 90 31) to hospitals qualifies for the 0% VAT rate introduced due to COVID-19. The Directorate-General for Taxes (DGT) ruled that, as this specific item is not included in the Annex to the regulations, the 0% rate cannot be applied.

In 6 key points

Lifecycle

2020-08-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact