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V2064-20 23 June 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

Dental clinics cannot apply zero-rate VAT on the acquisition of medical supplies

A query was raised regarding whether deliveries of medical supplies listed in the Annex to Royal Decree-Law 15/2020 are eligible for the 0% VAT rate. The DGT ruled that this rate applies only to specific recipients, such as public law entities, non-profit organisations, or clinics and hospitals.

The question raised

Whether the zero rate of Value Added Tax provided for in article 8 of Royal Decree-law 15/2020 would be applicable to said supplies.

The DGT's ruling

The 0% VAT rate for medical supplies is only applicable if the recipient is a public law entity, a private entity of a social nature, or a clinic or hospital center. The concept of a clinic or hospital center is interpreted as centers intended for healthcare services under at least an inpatient regime, where medical research and teaching are generally practiced. Therefore, dental clinics are not considered clinics or hospital centers for this purpose, unless they comply with said inpatient regime and functions.

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