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A manufacturer of biological safety cabinets has consulted whether it can apply a 0% VAT rate on sales to public entities and healthcare centres. The DGT clarifies that the zero rate depends on the product being listed in the Annex to Royal Decree-Law 15/2020 and the recipient being a public law entity, clinic, or hospital centre.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido, y, en concreto, si sería de aplicación el tipo impositivo del 0 por ciento previsto en el artículo 8 del Real Decreto-ley 15/2020, de 21 de abril, de medidas urgentes complementarias para apoyar la economía y el empleo, cuando dichas cabinas se suministren a Entidades de Derecho Público, clínicas y centros hospitalarios.
Para aplicar el tipo del 0%, el bien debe estar incluido en el Anexo del Real Decreto-ley 15/2020, determinándose por su código NC y descripción. El destinatario debe ser una entidad de Derecho Público, clínica o centro hospitalario, o 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. La aplicación del tipo cero no limita el derecho a la deducción del IVA soportado por el sujeto pasivo.
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