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V2653-20 14 August 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

0% VAT rate applies to swab and viral transport media kits if the recipient is a public or healthcare entity

A manufacturer of swab kits and viral transport media has requested clarification on whether their products qualify for the 0% VAT rate due to COVID-19. The DGT has ruled that this rate is applicable provided the recipient is a public law entity, clinic, hospital, or social entity, and noted that previously issued invoices must be rectified.

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 product complies with both NC code 3821.00 and the description of 'swab equipment and viral transport medium' in the Annex of Royal Decree-Law 27/2020. Therefore, the 0% rate applies if the purchasers are Public Law entities, clinics, hospital centers, or private entities of a social nature. The company must rectify the amounts charged since 23 April 2020 by means of a corrective invoice and refund the excess to the recipients.

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