To allow the supply of medical equipment to be carried out quickly and effectively, a value-added tax rate of zero percent is established until July 31, 2020 applicable to domestic deliveries, imports and intra-community acquisitions of this type of goods whose recipients are public, non-profit entities and hospital centers.
In relation to the Value Added Tax, since the confinement has increased the demand for cultural products and information from citizens, to facilitate access to digital books, newspapers and magazines, through a provision In the end, the applicable tax rate is reduced to 4 percent, while eliminating the existing tax rate discrimination between the physical book and the electronic book.
Article 8 Applicable tax rate of Value Added Tax on deliveries,
imports and intra-community acquisitions of goods necessary to combat the effects of COVID-19. With effect from the entry into force of this royal decree-law and effective until July 31, 2020, the 0 percent rate of Value Added Tax will be applied to the delivery of goods, imports and intra-community acquisitions of
goods referred to in the Annex to this royal decree-law whose recipients are entities of Public Law, clinics or hospital centers, or private entities of a social nature referred to in section three of article 20 of Law 37/1992, of December 28 , of the Value Added Tax. These operations will be documented on the invoice as exempt operations.
VAT rate e-publications
With effect from the entry into force of this royal decree-law, the number 2 of section two.1 of article 91 of Law 37/1992, of December 28, on Value Added Tax, which remains worded as follows:
“2.º Books, newspapers and magazines, even when they are considered services provided electronically, that do not contain solely or fundamentally advertising and do not consist entirely or predominantly of video or audible music content, as well as the complementary elements that are delivered together with those by a single price. Executions of work that immediately result in obtaining a book, newspaper or magazine in sheet or in continuous, of a photolith of said goods or that consist of the binding of the same.
For these purposes, the tapes, discs, videocassettes and other similar sound or video-magnetic supports that constitute a functional unit with the book, newspaper or magazine, will be considered as complementary elements
Source boe.es
