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A hospital consortium has requested clarification on whether the purchase of ultrasound machines qualifies for the 0% VAT rate under COVID-19 measures. The Directorate General for Taxes (DGT) explains that applying this rate requires meeting both objective requirements (the item must be listed in the Annex with its specific description) and subjective requirements (the recipient must be a public law entity, a clinic, or a hospital with inpatient facilities).
Cuestión planteada Si a dichas adquisiciones les resultaría de aplicación el tipo cero del Impuesto sobre el Valor Añadido previsto en el artículo 8 del Real Decreto-ley 15/2020 y en la disposición adicional primera del Real Decreto-ley 7/2021.
Para aplicar el tipo del 0% en bienes necesarios para combatir el COVID-19, el producto debe cumplir simultáneamente dos requisitos: estar clasificado en un código NC del Anexo y coincidir con la descripción del bien en dicho Anexo. Respecto al destinatario, este debe ser una entidad de Derecho Público, una clínica o un centro hospitalario (entendido como centro con régimen de internamiento que realice investigación o docencia), o una entidad privada de carácter social. En el caso de productos para diagnóstico in vitro del SARS-CoV-2, el tipo cero se aplica independientemente de la condición del destinatario, siempre que la operación sea realizada por un empresario o profesional.
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