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V2060-20 23 June 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

0% VAT rate does not apply to medical supplies delivered to private dental clinics

A query was raised regarding whether the 0% VAT rate established by Royal Decree-Law 15/2020 applies to supplies delivered to private dental clinics. The DGT ruled that it does not, as these facilities do not qualify as clinics or hospital centres under the interpretation of the provision.

The question raised

The one raised in the description of the facts.

The DGT's ruling

The 0% rate under Article 8 of Royal Decree-Law 15/2020 applies only to recipients that are public law entities, clinics or hospital centers, or private entities of a social nature. The concept of a clinic or hospital center encompasses centers intended to provide assistance in at least an inpatient regime. Private dental clinics do not meet this subjective requirement to benefit from the measure.

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