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V3618-20 ·22 December 2020 ·consulta-vinculante Medium impact
Tax

0% VAT rate on masks requires product to be listed in Annex and recipient to be a public entity

A company sought clarification on whether the 0% VAT rate could apply to the sale of personalised masks to a City Council. The DGT explains that to apply this rate, the product must be listed in the Annexes of the specific regulations and the recipient must be a public law entity, clinic, hospital, or social entity.

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2020-12-22PublishedPublished 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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