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V0584-20 ·16 March 2020 ·consulta-vinculante Medium impact
Tax

Electricity sales by an autonomous body are subject to VAT and do not qualify for healthcare service exemptions

An autonomous body providing healthcare services exempt from VAT has enquired whether its electricity sales would also be exempt. The DGT has ruled that the supply of electrical energy is a taxable transaction and is not included within the exemptions for hospitalisation services.

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2020-03-16PublishedPublished 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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