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Practical Handbook VAT 2022

0 percent tax rate

  1. From 23 April 2020 until 30 June 2022, 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:

    1. 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 30 June 2022, 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 as referred to in Article 20.3 of the LIVA.

  2. From 24 December 2020 until 31 December 2022, the 0 per cent rate and, where applicable, the 0 per cent equivalence surcharge shall apply to:

    1. Deliveries, imports and intra-Community acquisitions of in vitro diagnostic medical devices for SARS-COV-2 that are in conformity with the requirements laid down in Community legislation (Directive 98/79/EC of the 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 in vitro diagnostic medical devices).

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

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

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

  3. The third final provision of Law 7/2022, of 8 April, on waste and contaminated soils for a circular economy, establishes the zero per cent rate for deliveries of goods made as donations to non-profit organisations as defined in Article 2 of Law 49/2002.This rate will be applied provided that the non-profit entities use the goods for the general interest purposes that they develop.