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V2243-20 ·1 July 2020 ·consulta-vinculante Medium impact
Tax

Healthcare transport companies are not classified as clinics or hospitals for the 0% VAT rate on medical supplies

A healthcare transport company inquired whether it could apply the 0% VAT rate to the acquisition of medical supplies under Royal Decree-Law 15/2020. The Directorate-General for Taxes (DGT) ruled that it cannot, as the definition of a clinic or hospital requires the provision of healthcare services under an inpatient regime.

In 6 key points

How it affects those involved

Healthcare transport companies must continue to apply the standard VAT rate on medical supplies, as they do not meet the specific criteria for inpatient healthcare facilities.

Lifecycle

2020-07-01PublishedPublished 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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