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V1241-22 ·3 June 2022 ·consulta-vinculante Medium impact
Tax

Sale of medical equipment may qualify for 0% VAT rate if specific requirements are met

A medical company has queried whether ultrasound diagnostic equipment purchased at a 0% rate can maintain this tax treatment. The DGT clarifies that to apply the 0% rate, the recipient must be a public law entity, clinic, hospital, or social entity, and the equipment must match the descriptions and CN codes specified in the regulatory annex.

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Lifecycle

2022-06-03PublishedPublished 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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