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V2701-20 3 September 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

Zero VAT rate for thermal bonnet caps depends on tariff classification and recipient

A supplier has enquired whether their thermal bonnet caps for newborns qualify for the 0% VAT rate introduced due to COVID-19. The DGT has ruled that they must satisfy both the classification requirements set out in the Annex to Royal Decree-Law 27/2020 and the recipient requirements (public entities, clinics, hospitals, or social organisations).

The question raised

Whether the zero rate of Value Added Tax provided for in Article 8 of Royal Decree-Law 15/2020 would apply to the deliveries of said thermal caps.

The DGT's ruling

To apply the 0% rate, the product must be included in the CN codes and descriptions of the Annex to Royal Decree-Law 27/2020. Furthermore, the recipient must be a public law entity, a clinic or hospital center (centers with inpatient regimes), or a private entity of a social nature. The competence to determine the tariff classification of the product lies with the Department of Customs and Excise Duties.

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