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

    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 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 vaccines against SARS-COV-2 authorized by the European Commission.

    3. The provision of transport, storage and distribution services related to previous intra-community deliveries, imports and acquisitions.

    These operations are documented on the invoice as exempt operations that must include a reference to the applicable regulations (Seventh Final Provision 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 soils for a circular economy, establishes the zero percent rate for deliveries of goods made in concept of donation to non-profit entities defined in article 2 of Law 49/2002. This type will be applied whenever non-profit entities use the assets for the purposes of general interest that they develop.