Source Diligens
Unofficial translation of the VAT measure
Between April 23 and July 31, 2020, a VAT rate of 0% will be applied to supplies of goods, imports and intra-community acquisitions of goods that are listed in the Annex to the Royal Decree. To apply this special rate of 0%, the recipient must be a Public Law entity, a clinic or hospital or a private social entity to which the exemption provided in article 20.Three of the VAT Law does apply.
The goods included in the Annex to the Royal Decree to which this 0% rate will apply are basically medical goods (medical devices, consumable medical supplies, masks, gloves, facial protections, etc.)
The application of this 0% rate will not limit the taxpayer’s right to deduction, although they will be documented on the invoice as an exempt operation.
A reduced rate of 4% will be applied to books, newspapers and magazines in electronic format.
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