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V2217-20 30 June 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

Zero VAT rate not applicable to healthcare supplies if recipient is not a public entity, clinic, hospital or social organisation

A health monitoring company asks whether its suppliers can apply the zero VAT rate to medical supplies under the Annex of Royal Decree-Law 15/2020. The DGT replies that it cannot, as the company and its subsidiaries do not meet the recipient criteria (public entities, clinics, hospitals or social organisations).

The question raised

Si a las entregas que le realicen sus proveedores, de material contemplado en el Anexo del Real Decreto-ley 15/2020, les resultaría de aplicación el tipo cero del Impuesto sobre el Valor Añadido previsto en el artículo 8 del Real Decreto-ley 15/2020.

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