0 percent tax rate
From 23 April 2020 until 31 December 2021, the 0 per cent rate will apply to domestic deliveries, imports and intra-Community acquisitions of medical equipment to combat the pandemic caused by COVID-19 with the following requirements:
The goods to which the 0 per cent rate will be applied are the following:
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.
The 0 percent rate will be applied whenever the recipients are public law entities, clinics or hospitals, or private entities of a social nature as referred to in section three of article 20 of the LIVA.