Skip to content
V3121-21 ·16 December 2021 ·consulta-vinculante Medium impact
Tax

0% VAT rate applies to SARS-CoV-2 in vitro diagnostic medical devices complying with EU regulations

The taxpayer inquired about the VAT rate applicable to Covid-19 detection tests. The DGT ruled that the 0% rate applies only if the products are SARS-CoV-2 in vitro diagnostic medical devices that meet the requirements of Directive 98/79/EC or Regulation (EU) 2017/746.

In 6 key points

How it affects those involved

This ruling clarifies the specific regulatory compliance required for medical devices to qualify for the zero VAT rate, ensuring tax certainty for distributors of COVID-19 diagnostic tests.

Lifecycle

2021-12-16PublishedPublished 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