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V2701-20 ·3 September 2020 ·consulta-vinculante Medium impact
Tax

Zero VAT rate for thermal bonnet caps depends on tariff classification and recipient

A supplier has enquired whether their thermal bonnet caps for newborns qualify for the 0% VAT rate introduced due to COVID-19. The DGT has ruled that they must satisfy both the classification requirements set out in the Annex to Royal Decree-Law 27/2020 and the recipient requirements (public entities, clinics, hospitals, or social organisations).

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Lifecycle

2020-09-03PublishedPublished 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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