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V2653-20 ·14 August 2020 ·consulta-vinculante Medium impact
Tax

0% VAT rate applies to swab and viral transport media kits if the recipient is a public or healthcare entity

A manufacturer of swab kits and viral transport media has requested clarification on whether their products qualify for the 0% VAT rate due to COVID-19. The DGT has ruled that this rate is applicable provided the recipient is a public law entity, clinic, hospital, or social entity, and noted that previously issued invoices must be rectified.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for essential medical supplies during the pandemic, specifically defining the types of entities entitled to the zero rate and the obligation to correct prior billing.

Lifecycle

2020-08-14PublishedPublished 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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