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V1398-22 ·15 June 2022 ·consulta-vinculante Medium impact
Tax

0% VAT rate applicable to medical equipment supplies if recipient meets regulatory requirements

A company has requested clarification on whether the sale of medical equipment to a hospital can be taxed at a 0% VAT rate. The DGT has ruled that this is possible, provided that both the objective and subjective requirements of the extraordinary measures regulations are met.

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2022-06-15PublishedPublished 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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