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V2667-21 ·4 November 2021 ·consulta-vinculante Medium impact
Tax

0% VAT rate cannot be applied to machine purchases if the recipient is the consulting company

An imaging diagnostics company has enquired whether it can apply a 0% VAT rate to the purchase of a tomography machine to be installed in a hospital. The DGT has ruled that to apply this rate, the recipient must be a public law entity, a clinic, a hospital centre, or a social entity, and that the legal recipient is the party responsible for paying the consideration.

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2021-11-04PublishedPublished 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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