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V3196-20 ·26 October 2020 ·consulta-vinculante Medium impact
Tax

0% VAT rate does not apply to soapy sponges for dialysis centres if they are not hospitals

A company has requested a ruling on whether its soapy sponges for medical and healthcare use qualify for the 0% VAT rate under Royal Decree-Law 15/2020. The Directorate-General for Taxes (DGT) has ruled that eligibility depends on whether the recipient is a hospital or an inpatient facility, thereby excluding dialysis centres acting alone.

In 6 key points

How it affects those involved

This ruling clarifies the scope of the 0% VAT rate for medical supplies, specifically limiting its application to established hospital or inpatient settings and excluding standalone dialysis centres.

Lifecycle

2020-10-26PublishedPublished 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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