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A federation of pharmacists has requested clarification regarding the application of the 0% VAT rate on medical supplies under Royal Decree-Law 15/2020. The Directorate-General for Taxes (DGT) has clarified that this rate applies to deliveries made to specific recipients (public entities, clinics, hospitals or social organisations), but does not apply to deliveries made by suppliers to pharmacies.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido al amparo del artículo 8 del Real Decreto-ley 15/2020, de 21 de abril, de medidas urgentes complementarias para apoyar la economía y el empleo.
El tipo del 0% del IVA se aplica a las entregas, importaciones y adquisiciones de los bienes del Anexo del Real Decreto-ley 15/2020 cuyos destinatarios sean entidades de Derecho Público, clínicas o centros hospitalarios, o entidades privadas de carácter social. El término 'clínica o centro hospitalario' engloba a centros sanitarios destinados a proporcionar asistencia en régimen, al menos, de internamiento. La aplicación de este tipo no limita el derecho a la deducción del IVA soportado por el sujeto pasivo. No se aplica el tipo del 0% a las entregas que los proveedores realizan a las farmacias, aunque estas estén en el régimen de recargo de equivalencia.
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