Skip to content
V0221-18 ·31 January 2018 ·consulta-vinculante Medium impact
Tax

Public works concession services for hospital management subject to the 21% standard VAT rate

A company sought clarification on whether services provided under a concession to build, renovate, and operate a hospital (including non-clinical services) should be taxed at the reduced or standard rate. The DGT has determined that, as it constitutes a single complex transaction for the comprehensive management of the facility, the standard rate applies.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for integrated public-private partnerships in healthcare, confirming that complex, multi-service concessions do not qualify for reduced rates.

Lifecycle

2018-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact