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V2244-20 1 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

0% VAT rate on medical supplies applies to public bodies, hospitals and social entities

A pharmacy owner enquired whether the supply of medical equipment listed in the Annex to Royal Decree-Law 15/2020 is eligible for the 0% VAT rate. The Directorate-General for Taxes (DGT) ruled that this rate only applies if the recipient is a public law entity, a clinic or hospital, or a private social welfare entity.

The question raised

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.

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