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A foundation enquired whether acquiring tablets to donate to COVID-19 patients could qualify for the 0% VAT rate. The DGT ruled that applying this rate requires meeting both objective requirements (the item must be listed in the Annex with its specific description) and subjective requirements (the recipient must be a public entity, clinic, hospital, or social entity).
Cuestión planteada Si a la adquisición de dichas tabletas por la consultante les resultaría de aplicación el tipo cero del Impuesto sobre el Valor Añadido previsto en el artículo 8 del Real Decreto-ley 15/2020.
La aplicación del tipo del 0% requiere que los bienes estén incluidos en el Anexo del Real Decreto-ley 15/2020, tanto por su código NC como por su descripción. Asimismo, el destinatario debe ser una entidad de Derecho Público, clínica o centro hospitalario (centros con régimen de internamiento), o una entidad de carácter social según el artículo 20.3 de la Ley 37/1992. En el caso de las tabletas, no parece que se encuentren incluidas en la lista de bienes del Anexo.
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