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V3243-23 14 December 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

0% VAT rate for COVID-19 products requires health compliance and applies only until 30 June 2023

A health service queried whether the purchase of sequencing panels and products for determining COVID-19 strains qualifies for the 0% VAT rate. The DGT ruled that the zero rate applies only to in vitro diagnostic medical devices that comply with European regulations and whose tax liability arose before 1 July 2023.

The question raised

Whether the 0 percent rate is applicable to the acquisitions of the products consulted, in accordance with the Seventh Final Provision of Royal Decree-Law 35/2020, of December 22.

The DGT's ruling

The 0% rate applies solely to SARS-CoV-2 in vitro diagnostic medical devices that comply with Directive 98/79/EC or Regulation (EU) 2017/746. Following the extension, this special rate expired on June 30, 2023. As of July 1, 2023, if the products do not meet the requirements for the reduced rate of 10%, they shall be taxed at the general rate of 21%.

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