Skip to content
V3038-18 ·26 November 2018 ·consulta-vinculante Medium impact
Tax

Standard 21% VAT rate applied to integrated hospital management concession contract

A company requested clarification on the applicable VAT rate for a concession contract to build and operate a hospital through non-clinical services. The DGT has determined that, as it constitutes integrated management, it is a single operation subject to the standard VAT rate.

In 6 key points

Lifecycle

2018-11-26PublishedPublished 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