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A company sought clarification on whether services provided under a concession to build, renovate, and operate a hospital (including non-clinical services) should be taxed at the reduced or standard rate. The DGT has determined that, as it constitutes a single complex transaction for the comprehensive management of the facility, the standard rate applies.
Cuestión planteada Calificación a efectos del Impuesto sobre el Valor Añadido de los servicios prestados por la entidad concesionaria. Tipo impositivo aplicable a las operaciones descritas.
El contrato de concesión de obra pública para la gestión de un hospital constituye una operación única compleja e indivisible. Aunque incluya servicios de restauración, estos no pueden desglosarse para aplicar el tipo reducido, ya que forman parte de una prestación económica única destinada a la gestión integral del centro sanitario. Por tanto, se aplica el tipo impositivo general del 21% establecido en el artículo 90.1 de la Ley 37/1992.
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