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A hospital center inquires whether the purchase of magnetic resonance equipment may benefit from the 0% VAT rate pursuant to Royal Decree-Law 15/2020. The DGT responds that the application depends on whether the good is included in the codes and descriptions of the Annexes and whether the recipient meets the condition of being a Public Law entity, a clinic or hospital center, or a social entity.
Question raised: Whether the zero percent rate of Value Added Tax will be applicable to the acquisition of the aforementioned good in application of the provisions of Royal Decree-Law 15/2020.
To apply the 0% rate, the good must simultaneously satisfy two objective requirements: it must be included in the CN codes of the Annexes and match the product description in said Annexes. Regarding the subjective scope, the recipient must be a Public Law entity, a clinic or hospital center (centers with inpatient regimes), or a social entity according to Article 20.3 of Law 37/1992. The competence to determine the classification of products in the Combined Nomenclature lies with the Customs and Excise Department of the AEAT.
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