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V2906-20 ·25 September 2020 ·consulta-vinculante Medium impact
Tax

Application of 0% VAT rate on the delivery of medical supplies to hospitals and public entities

A company sought clarification on whether its deliveries of ventilators to Andalusian hospitals in August 2020 were eligible for the 0% VAT rate. The Directorate-General for Taxes (DGT) ruled that this rate applies provided the goods meet the specified list requirements and the recipients are public law entities, clinics, hospital centres, or social entities.

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2020-09-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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