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V0004-22 3 January 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo cero

Zero VAT rate on medical supplies subject to objective and subjective requirements

A hospital has requested clarification on whether the purchase of anaesthesia needles qualifies for the 0% VAT rate. The DGT explains that this requires simultaneous compliance with specific requirements regarding the CN code and the description of the goods, in addition to the recipient being a public law entity, clinic, hospital, or social entity.

The question raised

Whether the zero rate of Value Added Tax provided for in Article 8 of Royal Decree-Law 15/2020 would apply to said acquisitions.

The DGT's ruling

The 0% rate requires that the product be classified under a CN code in the Annex and match the description of the good set out therein. Likewise, the recipient must be a Public Law entity, a clinic or hospital center (centers with inpatient regimes), or a private entity of a social nature. For SARS-CoV-2 in vitro diagnostic products, compliance with specific European regulations is also required.

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