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V2814-20 ·17 September 2020 ·consulta-vinculante Medium impact
Tax

Zero rate of VAT cannot be applied to medical supplies for clinical analysis laboratories

A supplier of laboratory equipment has requested clarification on whether sales to a clinical analysis laboratory qualify for the 0% VAT rate introduced for COVID-19. The Directorate General for Taxes (DGT) has ruled that this is not possible, as the laboratory does not meet the required classification of a clinic or hospital centre.

In 6 key points

How it affects those involved

This ruling clarifies that clinical analysis laboratories do not qualify for the special zero VAT rate on medical supplies, as they lack the necessary status of a hospital or clinic.

Lifecycle

2020-09-17PublishedPublished 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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