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V0001-22 ·3 January 2022 ·consulta-vinculante Medium impact
Tax

A 0% rate may be applied to the acquisition of resonance equipment if objective and subjective requirements are met

A hospital center inquires whether the purchase of magnetic resonance equipment may benefit from the 0% VAT rate pursuant to Royal Decree-Law 15/2020. The DGT responds that the application depends on whether the good is included in the codes and descriptions of the Annexes and whether the recipient meets the condition of being a Public Law entity, a clinic or hospital center, or a social entity.

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2022-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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