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The taxpayer queried whether the Directorate-General for Taxes (DGT) has changed its criteria regarding the applicable tax rates for public works concession contracts for hospitals. The DGT confirmed a change in criteria, stating that these contracts must be taxed at the standard rate.
Cuestión planteada Aclaración de la contestación vinculante de 10 de mayo de 2010, consulta V0954-10, y en concreto, si con respecto a la misma se ha producido un cambio de criterio por parte de este Centro directivo.
El contrato de concesión para la construcción, mantenimiento y explotación de un hospital tiene como único objeto la prestación de un conjunto de servicios con una finalidad común: la gestión hospitalaria. Al ser una operación compleja que busca atender todas las necesidades del centro, se aplica el tipo impositivo general del 21%. Este criterio sustituye al anterior, que permitía desglosar servicios residenciales al tipo reducido.
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