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VAT practical manual 2022.

0 percent tax rate

  1. From April 23, 2020 to June 30, 2022, the 0 percent rate will apply to domestic deliveries, imports and intra-community acquisitions of medical supplies to combat the pandemic caused by COVID-19 with the following requirements:

    1. The following goods will be subject to the 0% rate:

      • For the period from 23 April to 31 October 2020, those listed in the annex to Royal Decree Law 28/2020 of 22 September.

      • For the period from 1 November 2020 to 30 April 2021, those listed in the annex to Royal Decree Law 34/2020 of 17 November.

      • For the period between May 1, 2021 and June 30, 2022, those listed in the annex of Royal Decree-Law 7/2021, of April 27.

    2. The 0 percent rate will apply whenever the recipients are public law entities, clinics or hospitals, or private social entities referred to in section three of article 20 of the LIVA .

  2. From December 24, 2020 to December 31, 2022, the 0 percent rate and, where applicable, the 0 percent equivalence surcharge will apply to:

    1. Deliveries, imports and intra-community acquisitions of medical devices for in vitro diagnosis of SARS-COV-2 that comply with the requirements established in community regulations (Directive 98/79/ EC of the Parliament European Parliament and of the Council of 27 October 1998 on in vitro diagnostic medical devices and Regulation ( EU ) 2017/746 of the European Parliament and of the Council of 5 April 2017 , on medical devices for in vitro diagnosis).

    2. Deliveries of SARS-COV-2 vaccines authorized by the European Commission.

    3. The provision of transport, storage and distribution services related to the above intra-Community deliveries, imports and acquisitions.

    These operations are documented in the invoice as exempt operations, which must include a reference to the applicable regulations (Final Provision Seven of Royal Decree-Law 35/2020, of December 22) and/or indicate that the operation is exempt.

  3. The third Final Provision of Law 7/2022, of April 8, on waste and contaminated soil for a circular economy, establishes the rate of zero percent for deliveries of goods made as a donation to non-profit entities defined in article 2 of Law 49/2002. This rate will apply whenever non-profit entities allocate the assets to the purposes of general interest that they develop.