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V0425-21 ·26 February 2021 ·consulta-vinculante Medium impact
Tax

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

An entity has requested clarification on whether a 0% VAT rate applies to the purchase of a childbirth monitor intended for COVID-19 patients. The DGT explains that to apply this rate, both objective requirements (the item must be listed in the Annex with its specific description and CN code) and subjective requirements (the recipient must be a public law entity, a clinic/hospital, or a social entity) must be met.

In 6 key points

How it affects those involved

This ruling clarifies the strict criteria for accessing the zero VAT rate on medical equipment, emphasizing that both the product's classification and the recipient's legal status are mandatory.

Lifecycle

2021-02-26PublishedPublished 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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