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V3243-23 ·14 December 2023 ·consulta-vinculante Medium impact
Tax

0% VAT rate for COVID-19 products requires health compliance and applies only until 30 June 2023

A health service queried whether the purchase of sequencing panels and products for determining COVID-19 strains qualifies for the 0% VAT rate. The DGT ruled that the zero rate applies only to in vitro diagnostic medical devices that comply with European regulations and whose tax liability arose before 1 July 2023.

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2023-12-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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