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V3618-20 22 December 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

0% VAT rate on masks requires product to be listed in Annex and recipient to be a public entity

A company sought clarification on whether the 0% VAT rate could apply to the sale of personalised masks to a City Council. The DGT explains that to apply this rate, the product must be listed in the Annexes of the specific regulations and the recipient must be a public law entity, clinic, hospital, or social entity.

The question raised

Whether the zero rate of Value Added Tax provided for in Article 8 of Royal Decree-Law 15/2020 would apply to said deliveries.

The DGT's ruling

To apply the 0% rate to deliveries of medical supplies, the product must be included in the CN codes and comply with the description in the Annex of the current regulations. Furthermore, the recipient must be a public law entity (such as a City Council), a clinic, a hospital center, or a private entity of a social nature. The application of the 0% rate does not limit the right to deduct input VAT.

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