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A local council has requested clarification on whether it can apply a 0% VAT rate to the purchase of goods intended to combat COVID-19. The Directorate-General for Taxes (DGT) has ruled that local councils are public law entities and, therefore, are eligible recipients of the reduced rate provided for in Royal Decree-Law 15/2020.
Question posed: Tax rate applicable for the purposes of Value Added Tax under Article 8 of Royal Decree-Law 15/2020, of 21 April, on urgent complementary measures to support the economy and employment.
The 0% VAT rate applies to the supplies, imports, and acquisitions of the goods listed in the Annex to Royal Decree-Law 15/2020 whose recipients are entities under Public Law, clinics or hospital centers, or private entities of a social nature. The term entities under Public Law includes territorial Public Administrations, such as City Councils. These operations must be documented in an invoice as exempt, without this limiting the right to deduct the VAT incurred by the taxable person.
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