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V1159-21 29 April 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

The 0% VAT rate applies only to SARS-CoV-2 in vitro diagnostic medical devices that comply with European regulations

A company inquires whether a 0% tax rate can be applied to its COVID-19 detection solutions. The DGT responds that this rate is only applicable if the products are in vitro diagnostic medical devices compliant with Directive 98/79/EC or Regulation (EU) 2017/746.

The question raised

Question raised: Application of the 0 percent tax rate approved by Royal Decree-Law 35/2020 to the supplies of the aforementioned solutions.

The DGT's ruling

The 0% rate for VAT and the equivalence surcharge applies to the supplies, imports, and intra-Community acquisitions of SARS-CoV-2 in vitro diagnostic medical devices that meet the requirements of Directive 98/79/EC or Regulation (EU) 2017/746. The 0% rate also applies to transport, storage, and distribution services related to said products. The application of this rate is independent of the recipient's status, provided that the transaction is carried out by an entrepreneur or professional.

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