Skip to content
Back to index
V0339-22 21 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

0% VAT rate applied to SARS-CoV-2 in vitro diagnostic medical devices meeting regulatory requirements

A company marketing pharmaceutical products and reagents has requested clarification regarding the application of the 0% VAT rate to medical supplies. The Directorate-General for Taxes (DGT) clarifies that this rate applies exclusively to SARS-CoV-2 in vitro diagnostic products that comply with Directive 98/79/EC or Regulation (EU) 2017/746.

The question raised

Application of the 0 percent tax rate approved by Royal Decree-Law 35/2020 for the supply of medical material. Effects of Royal Decree-Law 7/2021.

The DGT's ruling

The 0% VAT rate and the equivalence surcharge apply exclusively to SARS-CoV-2 in vitro diagnostic medical devices that comply with the requirements of Directive 98/79/EC or Regulation (EU) 2017/746. It also applies to SARS-CoV-2 vaccines authorized by the European Commission and their transport, storage, and distribution services. This measure is applicable regardless of the recipient's status, provided that the transaction is carried out by an entrepreneur or professional.

Book your free first meeting