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V2845-23 23 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

COVID-19 self-test kits subject to 21% VAT from 1 July 2023

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.

The question raised

VAT rate applicable to COVID-19 self-test kits as of July 1, 2023.

The DGT's ruling

As of July 1, 2023, COVID-19 self-test kits are subject to a 21% VAT rate. This is because they are not classified under Chapter 30 of the Combined Nomenclature, nor are they designed to alleviate or treat deficiencies in persons with physical, mental, intellectual, or sensory disabilities. To apply the reduced rate of 10% to pharmaceutical products, four concurrent requirements must be met, including being in category 30 and being for direct use by the final consumer.

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