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V1166-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

Private dialysis centres ineligible for zero-rate VAT unless part of a hospital

A query was raised regarding whether private haemodialysis centres under administrative agreement can apply the zero VAT rate to the purchase of medical supplies. The DGT ruled that they cannot, as they are not inpatient facilities, unless such services are part of a hospital centre.

In 6 key points

How it affects those involved

Private dialysis providers without inpatient status must continue to apply standard VAT rates on medical supplies, unless integrated into a hospital setting.

Lifecycle

2021-04-29PublishedPublished 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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