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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.
Cuestión planteada Si a dichas entregas les resultaría de aplicación el tipo cero del Impuesto sobre el Valor Añadido previsto en el artículo 8 del Real Decreto-ley 15/2020.
El tipo del 0% del IVA del artículo 8 del Real Decreto-ley 15/2020 se aplica solo a bienes del Anexo cuyos destinatarios sean entidades de Derecho Público, clínicas o centros hospitalarios, o entidades privadas de carácter social. Las clínicas dentales no se consideran clínicas o centros hospitalarios para este fin, pues el concepto engloba a centros destinados a proporcionar asistencia en régimen, al menos, de internamiento. Por tanto, las entregas a clínicas dentales no se benefician de este tipo impositivo.
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