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V2647-20 13 August 2020 · SG de impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

Zero VAT rate on masks depends on product classification and recipient type

A medical supply company has requested clarification on whether a 0% VAT rate applies to the sale of masks. The DGT indicates that application depends on the masks meeting the descriptions and CN codes specified in the Annex, and on the recipient being a public law entity, a clinic or hospital, or a social entity.

The question raised

Whether the zero rate of Value Added Tax provided for in Article 8 of Royal Decree-Law 15/2020 is applicable to the deliveries of masks consulted.

The DGT's ruling

To apply the 0% rate, the goods must be included in the CN codes and comply with the description in the Annex of Royal Decree-Law 27/2020. The recipient must be a public law entity, a clinic or hospital center, or a private entity of a social nature. The term clinic or hospital center encompasses healthcare centers intended for assistance under at least an inpatient regime, where medical research and teaching are generally practiced.

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