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A company sought clarification on whether its deliveries of ventilators to Andalusian hospitals in August 2020 were eligible for the 0% VAT rate. The Directorate-General for Taxes (DGT) ruled that this rate applies provided the goods meet the specified list requirements and the recipients are public law entities, clinics, hospital centres, or social entities.
Cuestión planteada Si a las entregas de bienes efectuadas por la consultante les resulta de aplicación el tipo cero del Impuesto sobre el Valor Añadido previsto en el artículo 8 del Real Decreto-ley 15/2020 cuando las mismas sean realizadas en agosto de 2020.
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