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The taxpayer inquired about the VAT rate applicable to Covid-19 detection tests. The DGT ruled that the 0% rate applies only if the products are SARS-CoV-2 in vitro diagnostic medical devices that meet the requirements of Directive 98/79/EC or Regulation (EU) 2017/746.
Question raised: Value Added Tax rate applicable to the supplies, intra-Community acquisitions, and imports of tests for the detection of Covid-19.
The 0% rate of VAT and the equivalence surcharge applies exclusively to SARS-CoV-2 in vitro diagnostic medical devices that comply with Directive 98/79/EC or Regulation (EU) 2017/746. This 0% rate also applies to transport, storage, and distribution services related to said products. This measure applies whenever the operation is carried out by an entrepreneur or professional, regardless of the status of the recipient.
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