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COVID-19: Zero VAT rate for sanitary products is extended to 31 October 2020

The zero VAT rate for sanitary products is extended to 31 October 2020. In addition, with retroactive application as from 23 April 2020, three new products are allowed to apply the zero VAT rate and the descriptions and/or codes of certain products are redefined.

Fourth additional provision. Applicable tax rate of the Value Added Tax to intra-community deliveries, imports and acquisitions of goods necessary to combat the effects of COVID-19.

Effective from the entry into force of Royal Decree-Law 15/2020, of April 21, of complementary urgent measures to support the economy and employment, and valid until October 31, 2020, the rate of 0 per percent of the Value Added Tax on deliveries of goods, imports and intra-community acquisitions of goods referred to in the Annex of this royal decree-law whose recipients are Public Law entities, clinics or hospital centers, or private entities of a social nature to which Section three of article 20 of Law 37/1992, of December 28, on Value Added Tax refers to. These operations will be documented in the invoice as exempt operations.

Royal Decree-Law 27/2020, of 4 August 2020 entered into force on 5 August 2020.

Source boe (in Spanish)

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