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A company has requested clarification on whether the sale of medical equipment to a hospital can be taxed at a 0% VAT rate. The DGT has ruled that this is possible, provided that both the objective and subjective requirements of the extraordinary measures regulations are met.
Cuestión planteada La consultante solicita aclaración respecto a la contestación vinculante de 23-09-2021, nº V2450-21, relativa a la entrega de equipamiento médico recogido en el anexo del Real Decreto Ley 7/2021 para dotar de medios a un hospital. En particular aplicación del tipo impositivo del 0 por ciento del Impuesto sobre el Valor Añadido a las entregas del material sanitario consultadas.
Para aplicar el tipo del 0% en las entregas de bienes del Anexo del Real Decreto-ley 7/2021, el destinatario debe ser una entidad de Derecho Público, una clínica o centro hospitalario, o una entidad privada de carácter social. El término clínica o centro hospitalario engloba a centros sanitarios destinados a proporcionar asistencia en régimen, al menos, de internamiento. Además, el producto debe cumplir tanto el código NC como la descripción establecida en el Anexo correspondiente.
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