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VAT practical manual 2021.

0 percent tax rate

From April 23, 2020 to December 31, 2021, 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 from 1 May 2021 to 31 December 2021, those listed in the annex to Royal Decree Law 7/2021 of 27 April.

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