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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 be applied to internal deliveries, imports and intra-community acquisitions of medical supplies to combat the pandemic caused by COVID-19 with the following requirements:

  1. The goods to which the 0 percent rate will be applied will be 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.

  2. The 0 percent rate will be applied whenever the recipients are Public Law entities, clinics or hospital centers, or private social entities referred to in section three of article 20 of the LIVA.