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V2702-20 ·3 September 2020 ·consulta-vinculante Medium impact
Tax

0% VAT rate for medical equipment requires supply of goods and compliance with specific requirements

A hospital company has enquired whether the acquisition of brachytherapy equipment and linear accelerators through financial leasing can benefit from the 0% VAT rate introduced due to COVID-19. The DGT has ruled that the zero rate applies exclusively to supplies of goods, imports, or intra-Community acquisitions, thereby excluding services such as leasing until the purchase option is exercised.

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Lifecycle

2020-09-03PublishedPublished 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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