On 23 April 2020, the Canary Islands Governing Council approved a decree-law establishing zero import duty and VAT on the import and delivery of health goods for treatment of COVID-19. The rule will be in force until 31 July 2020, and follows a measure introduced in Spain.
Source cope.es
Update Aug 4, 2020:
Canary Islands introduced a temporary IGIC zero rate applicable to certain medical items, effective April 25, 2020 until October 31, 2020.
The following product categories are affected:
- Prescription Drugs Sold to Health Care Providers
- Over-the-Counter Drugs Sold To Health Care Providers
- Hospital Beds and Bed Rails
- Oxygen Delivery Equipment Used per Prescription
- Consumable Property for use in Treatment of Single Patient
- Apparel – Patient
- Apparel – Staff
- Apparel – Staff – Disposable
- Face Masks
- Wheelchair
- Property for use by Practitioners During Patient Treatment
- Hand Sanitizers
