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V0223-22 ·9 February 2022 ·consulta-vinculante Medium impact
Tax

Zero VAT rate on medical supplies depends on product Annex listing and recipient being a hospital or public entity

A hospital consortium has requested clarification on whether the purchase of ultrasound machines qualifies for the 0% VAT rate under COVID-19 measures. The Directorate General for Taxes (DGT) explains that applying this rate requires meeting both objective requirements (the item must be listed in the Annex with its specific description) and subjective requirements (the recipient must be a public law entity, a clinic, or a hospital with inpatient facilities).

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2022-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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