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V3498-20 ·2 December 2020 ·consulta-vinculante Medium impact
Tax

Zero rate VAT does not apply to private laboratories that are not inpatient facilities

A pharmaceutical company has requested a ruling on whether the supply of medical materials to a private laboratory (located within a hospital) qualifies for the 0% VAT rate. The Directorate-General for Taxes (DGT) has ruled that this rate is not applicable if the laboratory does not meet the criteria of being a clinic or hospital facility providing inpatient services.

In 6 key points

How it affects those involved

This ruling clarifies that the VAT exemption for medical supplies is strictly limited to facilities providing inpatient care, excluding private laboratories even when situated within hospital premises.

Lifecycle

2020-12-02PublishedPublished 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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