Council of Ministers has decided to extend until next day 31 of October the application of the tax rate of 0% VAT to deliveries, intra-community acquisitions and imports of sanitary material and medical equipment necessary to combat the effects of COVID-19, acquired by public entities, clinics or hospitals, or private establishments of a social nature.
As reported by the Ministry, the measure will be applied retroactively, from the entry into force of Royal Decree-Law 15/2020, of April 21, thus solving one of the main problems posed by the repeal of Royal Decree-Law 27/2020 . In this sense, the Ministry warns that taxpayers to whom, as a result of the aforementioned derogation, the tax has been passed on, may request their suppliers to rectify the passed VAT.
Source PwC
