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V2077-20 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 therapists

A query was raised regarding whether medical supplies purchased by speech therapists or speech therapy clinics to combat COVID-19 qualify for the 0% VAT rate. The DGT ruled that this rate is restricted to specific recipients: public law entities, clinics or hospitals, and private entities of a social nature.

The question raised

Applicable tax rate for Value Added Tax purposes 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% rate under Article 8 of Royal Decree-Law 15/2020 is limited to specific recipients: public law entities, clinics or hospital centers, and private entities of a social nature. Speech therapy consultations and self-employed speech therapists do not fall into these categories. Therefore, their acquisitions must be taxed at the general VAT rates.

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