Skip to content
V2450-21 ·23 September 2021 ·consulta-vinculante Medium impact
Tax

0% VAT rate on medical supplies requires recipient to be a public entity, hospital, or social entity

A taxpayer has inquired whether the sale of medical equipment to a company that supplies a public hospital qualifies for the 0% VAT rate. The Directorate General for Taxes (DGT) has ruled that to apply this rate, the recipient must meet specific requirements: being a public law entity, a clinic or hospital, or a non-profit social entity.

In 6 key points

Lifecycle

2021-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact