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V1643-20 ·27 May 2020 ·consulta-vinculante Medium impact
Tax

Contributions from Autonomous Communities to cover healthcare centre costs constitute consideration subject to VAT

A non-profit private healthcare centre sought clarification on whether the total financial contribution from its Autonomous Community to cover healthcare service costs was subject to VAT and whether it should be included in the volume of operations for the Immediate Supply of Information system (SII). The DGT ruled that such a contribution constitutes consideration for healthcare and hospitalisation services, and is therefore subject to VAT, even if it may be exempt.

In 6 key points

How it affects those involved

Healthcare entities receiving public funding must account for these contributions as taxable consideration for services rendered, affecting VAT reporting and SII compliance.

Lifecycle

2020-05-27PublishedPublished 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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