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V3311-23 ·27 December 2023 ·consulta-vinculante Medium impact
Tax

Leasing of operating theatres and ancillary services to non-employee professionals subject to 21% VAT

A company has requested a ruling on whether the leasing of operating theatres, nursing, and hospitalisation facilities to professionals for surgical procedures is exempt from VAT. The DGT has determined that the leasing of facilities to doctors without an employment relationship is not exempt, and that ancillary services follow the tax regime of the principal supply.

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2023-12-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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