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V2420-20 14 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

Product 3821.00 does not appear to qualify for the 0% VAT rate under RDL 15/2020

A manufacturer of products under combined nomenclature code 3821.00 has enquired whether they can apply the 0% VAT rate intended for medical supplies due to COVID-19. The DGT has ruled that the product does not appear to be included in the Annex of Royal Decree-Law 15/2020.

The question raised

Whether the zero rate of Value Added Tax provided for in Article 8 of Royal Decree-Law 15/2020 would be applicable to the product manufactured by the applicant.

The DGT's ruling

The 0% VAT rate applies to the goods listed in the Annex to Royal Decree-Law 15/2020 whose recipients are public entities, hospital centers, or non-profit entities. For products with an CN code, the benefit requires that both the code and the description of the good in said Annex match. The product consulted, with code 3821.00, does not appear to correspond to the goods indicated in the Annex for the application of this rate.

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