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A City Council has enquired whether the 0% VAT rate can be applied to the acquisition of goods intended to combat COVID-19, given that the recipient is a Public Administration. The Directorate General of Taxes (DGT) has ruled that it can, as territorial Public Administrations are included within the concept of public law entities provided for in the regulations.
Question raised: Whether the zero rate of Value Added Tax provided for in Article 8 of Royal Decree-Law 15/2020 would apply to said supplies when the recipient is a Public Administration.
The 0% VAT rate provided for in Article 8 of Royal Decree-Law 15/2020 is applicable to the supplies of goods referred to in its Annex when the recipient is a public law entity. The term public law entities includes States, regions, provinces, municipalities, and any other public law body or entity. Therefore, territorial Public Administrations, such as City Councils, are encompassed within this concept.
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