Article 8. Tax rate applicable to Value Added Tax on intra-community deliveries, imports and acquisitions of goods necessary to combat the effects of COVID-19.
With effect from the entry into force of this royal decree-law and effective until July 31, 2020, the 0 percent rate of the Value Added Tax will be applied to the delivery of goods, imports and intra-community acquisitions of referred goods In the Annex of this royal decree-law whose recipients are entities of Public Law, clinics or hospital centers, or private entities of a social nature referred to in section three of article 20 of Law 37/1992, of December 28, of Value Added Tax. These operations will be documented on the invoice as exempt operations.
Se Annex I is attached in relation to the products affected by this article.