This applies between applies between 24 December 2020 and 31 December 2022.
Unofficial translation (page 118686)
The seventh final provision states, with effect until 31 December 2022, and in accordance with the provisions of Council Directive (EU) 2020/2020 of 7
December 2020, amending Directive 2006/112/EC as regards measures temporary measures in relation to value added tax on vaccines against COVID-19 and in vitro diagnostic medical devices for this disease in response to the COVID-19 pandemic,
the application of the zero percent VAT rate to the supply, import and intra-Community acquisition of vaccines and in vitro diagnostic medical devices for COVID-19, to promote vaccination of the Spanish population and the diagnosis of its health evolution until the eradication of the pandemic.
The zero rate of tax on services of transport, storage and distribution of these products to reduce costs associated with their use and ensure their dissemination. To avoid the need to adapt the taxable persons’ invoicing systems, these transactions shall be documented in invoice as exempt transactions. However, the application of a zero percent does not determine the limitation of the right to deduct the tax on the value added borne by the taxable person carrying out the transaction. In parallel with the above, an adjustment is also made to the equivalence surcharge rate applicable to the aforementioned operations.
Source boe.es
