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V2580-21 ·21 October 2021 ·consulta-vinculante Medium impact
Tax

Hospital management services in concession contracts subject to 21% VAT rate

A company managing a public hospital has requested clarification on the applicable VAT rate and whether previous tax liabilities must be rectified. The Directorate General for Taxes (DGT) has ruled that hospital management constitutes a single complex transaction subject to the standard 21% rate, rather than the reduced rate.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for concessionaires in the healthcare sector, confirming that integrated management services are subject to the standard VAT rate and limiting the ability to apply reduced rates to such complex operations.

Lifecycle

2021-10-21PublishedPublished 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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