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V2648-20 13 August 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

0% VAT rate does not apply to gauze dressings if not listed in the Annex to Royal Decree-Law 27/2020

A laboratory queried whether the supply of gauze dressings (code 3005 90 31) to hospitals qualifies for the 0% VAT rate introduced due to COVID-19. The Directorate-General for Taxes (DGT) ruled that, as this specific item is not included in the Annex to the regulations, the 0% rate cannot be applied.

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 supplies of the product in question.

The DGT's ruling

The 0% VAT rate for medical supplies applies only to the goods referred to in the Annex of Royal Decree-Laws 15/2020 and 27/2020. For products with the expression "ex" preceding the CN code, the rate is determined by the code and the description of the good. Since heading 3005 90 31 is not listed in the Annex, the zero rate is not applicable.

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