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The ruling addresses the VAT rate applicable to COVID-19 self-test kits following the end of the 0% rate measure. The DGT has ruled that, as these kits are not listed under Combined Nomenclature 30 nor meet the specific usage requirements for persons with disabilities, they must be taxed at the standard rate.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a los test de autodiagnóstico del COVID-19 a partir de 1 de julio de 2023.
A partir del 1 de julio de 2023, los test de autodiagnóstico de COVID-19 tributan al 21% de IVA. Esto se debe a que no se clasifican en el Capítulo 30 de la Nomenclatura Combinada ni están diseñados para aliviar o tratar deficiencias de personas con discapacidades físicas, mentales, intelectuales o sensoriales. Para aplicar el tipo reducido del 10% en productos farmacéuticos, deben cumplirse cuatro requisitos concurrentes, entre ellos estar en la categoría 30 y ser de uso directo por el consumidor final.
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