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V2067-20 23 June 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

Zero-rate VAT does not apply to the supply of materials to dental clinics

A company has requested a ruling on whether the sale of medical supplies, as specified in the Annex to Royal Decree-Law 15/2020, to dental clinics can be taxed at the 0% rate. The DGT has ruled that it cannot, as dental clinics do not meet the requirement of being clinics or hospital centres under the interpretation of the provision.

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 provided for in Article 8 of Royal Decree-Law 15/2020 applies only to goods listed in the Annex whose recipients are public law entities, clinics or hospital centers, or private entities of a social nature. Dental clinics are not considered clinics or hospital centers for this purpose, as the concept encompasses centers intended to provide assistance in at least an inpatient regime. Therefore, supplies to dental clinics do not benefit from this tax rate.

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