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V2242-20 1 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

Zero VAT rate not applicable to medical supplies for healthcare transport companies

A healthcare transport company asks whether purchases of medical supplies under Royal Decree-Law 15/2020 can apply to the zero VAT rate. The DGT responds that they cannot, as zero-rate recipients must be public bodies, clinics, hospitals or social entities.

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 the supplies of material included in the Annex of Royal Decree-Law 15/2020 made to them by their suppliers.

The DGT's ruling

The 0% VAT rate provided for in Article 8 of Royal Decree-Law 15/2020 only applies when the recipients are public law entities, clinics or hospital centers, or private entities of a social nature. Companies engaged in sanitary transport do not fall into these subjective categories. Therefore, the supply of medical material to these companies cannot be subject to the 0% rate.

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