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V0404-22 ·3 March 2022 ·consulta-vinculante Medium impact
Tax

0% VAT rate applicable to tomography equipment subject to objective and subjective requirements

Autonomous Communities have consulted whether the 0% VAT rate can be applied to the acquisition of tomography equipment and associated technology. The Directorate-General for Taxes (DGT) has ruled that this is possible provided the goods are included in the Annex of Royal Decree-Law 15/2020 and the recipients are public law entities, clinics, or hospital centres.

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2022-03-03PublishedPublished 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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