{"id":17400,"date":"2020-11-18T10:49:25","date_gmt":"2020-11-18T09:49:25","guid":{"rendered":"https:\/\/www.sage.com\/es-es\/blog\/?p=17400"},"modified":"2026-03-13T14:17:22","modified_gmt":"2026-03-13T13:17:22","slug":"covid-19-tc-ampliacion-aplicacion-tipo-cero-por-ciento-en-material-sanitario-y-cuatro-por-ciento-a-las-mascarillas","status":"publish","type":"post","link":"https:\/\/www.sage.com\/es-es\/blog\/covid-19-tc-ampliacion-aplicacion-tipo-cero-por-ciento-en-material-sanitario-y-cuatro-por-ciento-a-las-mascarillas\/","title":{"rendered":"COVID-19. TC: Ampliaci\u00f3n aplicaci\u00f3n tipo cero por ciento en material sanitario y cuatro por ciento a las mascarillas."},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/es-es\/blog\/categoria\/legal\/\" class=\"entry-header__link\">Legal<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tCOVID-19. TC: Ampliaci\u00f3n aplicaci\u00f3n tipo cero por ciento en material sanitario y cuatro por ciento a las mascarillas.\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2020-11-18T10:49:25+01:00\">18 noviembre, 2020<\/time><\/span><span class=\"reading-time\"> minutos de lectura<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"COVID-19. TC: Ampliaci\u00f3n aplicaci\u00f3n tipo cero por ciento en material sanitario y cuatro por ciento a las mascarillas.\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/es-es\/blog\/covid-19-tc-ampliacion-aplicacion-tipo-cero-por-ciento-en-material-sanitario-y-cuatro-por-ciento-a-las-mascarillas\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Compartir<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copiar enlace<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiado<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/es-es\/blog\/author\/ronald-lozano\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano-350x350.jpg\" class=\"entry-author__image\" alt=\"Sage\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano-350x350.jpg 350w, https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2025\/02\/Ronald-Lozano.jpg 600w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Ronald Lozano<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<p><strong>\u00bfA qu\u00e9 afecta?<\/strong><\/p>\n\n\n\n<p>A la ampliaci\u00f3n del plazo aplicaci\u00f3n tipo 0% en material sanitario y aplicaci\u00f3n del tipo 4% a las mascarilla.<\/p>\n\n\n\n<p><strong>\u00bfA qui\u00e9n afecta?<\/strong><\/p>\n\n\n\n<p>A las entidades de Derecho p\u00fablico, cl\u00ednicas, centros hospitalarios o entidades privadas de car\u00e1cter social que adquieran bienes necesarios para combatir el COVID-19.<\/p>\n\n\n\n<p>Tambi\u00e9n a los que adquieran mascarillas quir\u00fargicas desechables.<\/p>\n\n\n\n<p><strong>\u00bfC\u00f3mo afecta?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Se ampl\u00eda la aplicaci\u00f3n del tipo 0% a las entidades de Derecho p\u00fablico, cl\u00ednicas, centros hospitalarios o entidades privadas de car\u00e1cter social que adquieran bienes necesarios para combatir el COVID-19.<\/li>\n\n\n\n<li>Se aplicar\u00e1 el tipo 4% a las entregas, importaciones o adquisiciones intracomunitarias de mascarillas quir\u00fargicas desechables.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00bfCu\u00e1ndo afecta?<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tipo 0%, desde 01\/11\/2020 hasta 31\/04\/2021.<\/li>\n\n\n\n<li>Tipo 4%, desde 18\/11\/2020 hasta 31\/12\/2020.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-embed\"><div class=\"wp-block-embed__wrapper\">\nhttps:\/\/www.boe.es\/boe\/dias\/2020\/11\/18\/pdfs\/BOE-A-2020-14368.pdf\n<\/div><\/figure>\n\n\n\n<p>Real Decreto-ley 34\/2020, de 17 de noviembre, de medidas urgentes de apoyo a la solvencia empresarial y al sector energ\u00e9tico, y en materia tributaria<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscr\u00edbete a la newsletter de Sage Advice<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Recibe nuestros consejos m\u00e1s recientes directamente en la bandeja de entrada de tu correo electr\u00f3nico.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-263a5c00-99e4-4e71-8421-469deda8e674\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Suscr\u00edbete<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1171960556-1440x810.jpg\" class=\"single-cta__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2022\/04\/GettyImages-1171960556-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfA qu\u00e9 afecta? A la ampliaci\u00f3n del plazo aplicaci\u00f3n tipo 0% en material sanitario y aplicaci\u00f3n del tipo 4% a las mascarilla. \u00bfA qui\u00e9n afecta? A las entidades de Derecho p\u00fablico, cl\u00ednicas, centros hospitalarios o entidades privadas de car\u00e1cter social que adquieran bienes necesarios para combatir el COVID-19. Tambi\u00e9n a los que adquieran mascarillas quir\u00fargicas [&hellip;]<\/p>\n","protected":false},"author":248,"featured_media":10161,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[6],"tags":[201],"business_type":[10,11,8],"lilypad":[],"context":[],"industry":[],"persona":[],"imagine_tag":[260],"coauthors":[670],"class_list":["post-17400","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal","tag-normativa-legal","business_type-pequena-empresa","business_type-mediana-empresa","business_type-asesorias-despachos-profesionales"],"sage_meta":{"region":"es-es","author_name":"Ronald Lozano","featured_image":"https:\/\/www.sage.com\/es-es\/blog\/wp-content\/uploads\/sites\/8\/2018\/02\/legal-image-chevron_Fuchsia.png","imagine_tags":{"260":"Legal"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Espa\u00f1a","distributor_original_site_url":"https:\/\/www.sage.com\/es-es\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/17400","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/users\/248"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/comments?post=17400"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/posts\/17400\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media\/10161"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/media?parent=17400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/categories?post=17400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/tags?post=17400"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/business_type?post=17400"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/lilypad?post=17400"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/context?post=17400"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/industry?post=17400"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/persona?post=17400"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/imagine_tag?post=17400"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/es-es\/blog\/api\/wp\/v2\/coauthors?post=17400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}