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V2076-20 23 June 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

0% VAT rate does not apply to medical supplies purchased by speech and language therapists

A professional association enquired whether medical supplies purchased by speech and language therapists (working in private practice or as the self-employed) to combat COVID-19 could benefit from the 0% VAT rate. The Directorate-General for Taxes (DGT) ruled that they cannot, as these professionals do not meet the recipient requirements established by the regulations.

The question raised

Tax rate applicable for the purposes of Value Added Tax under Article 8 of Royal Decree-Law 15/2020, of 21 April, on urgent complementary measures to support the economy and employment.

The DGT's ruling

The 0% VAT rate provided for in Royal Decree-Law 15/2020 applies solely to goods whose recipient is a public law entity, clinics or hospital centers, or private entities of a social nature. Speech therapy consultations and self-employed speech therapists do not fall into these categories. Therefore, such acquisitions must be taxed at the general rate pursuant to Law 37/1992.

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