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V0001-22 3 January 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

A 0% rate may be applied to the acquisition of resonance equipment if objective and subjective requirements are met

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.

The 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.

The DGT's ruling

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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