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An entity has requested clarification on whether a 0% VAT rate applies to the purchase of a childbirth monitor intended for COVID-19 patients. The DGT explains that to apply this rate, both objective requirements (the item must be listed in the Annex with its specific description and CN code) and subjective requirements (the recipient must be a public law entity, a clinic/hospital, or a social entity) must be met.
Cuestión planteada Si a dicha adquisición le resultaría de aplicación el tipo cero del Impuesto sobre el Valor Añadido previsto en el artículo 8 del Real Decreto-ley 15/2020.
Para aplicar el tipo del 0% previsto en el Real Decreto-ley 15/2020 (y sus prórrogas), el material debe estar incluido en los códigos NC y cumplir la descripción de los Anexos correspondientes. Asimismo, el destinatario debe ser una entidad de Derecho Público, una clínica o centro hospitalario (centros con régimen de internamiento) o una entidad privada de carácter social según el artículo 20.3 de la Ley 37/1992. La competencia para determinar la clasificación de los productos por código NC corresponde al Departamento de Aduanas e Impuestos Especiales de la AEAT.
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