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A company has requested clarification on whether the 0% VAT rate introduced for COVID-19 can apply to the supply of suction cannulas. The Directorate-General for Taxes (DGT) has ruled that eligibility depends on meeting both objective requirements (the product must be included in the Annex of Royal Decree-Law 15/2020) and subjective requirements (the recipient must be a public law entity, a clinic/hospital, or a social entity).
Cuestión planteada Si a dichas entregas les resultaría de aplicación el tipo cero del Impuesto sobre el Valor Añadido previsto en el artículo 8 del Real Decreto-ley 15/2020.
Para aplicar el tipo del 0% según el artículo 8 del Real Decreto-ley 15/2020, los bienes deben estar incluidos en su Anexo, considerando que si aparece 'ex' delante del código NC, se requiere coincidencia de código y descripción. En el ámbito subjetivo, los destinatarios deben ser entidades de Derecho Público, clínicas o centros hospitalarios (centros con régimen de internamiento) o entidades privadas de carácter social. La aplicación del tipo cero no limita el derecho a la deducción del IVA soportado por el emisor.
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