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V2262-19 20 August 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Hospital disinfection services provided by an association to its members may be VAT exempt

A non-profit association of healthcare centres has requested a ruling on whether its hospital disinfection services are exempt from VAT. The DGT has determined that, provided the exemption requirements are met, these specific services may be considered directly necessary for the activities of its members.

The question raised

Application of Article 20.One.6 of the Value Added Tax Law to disinfection services provided by a non-profit association.

The DGT's ruling

Hospital disinfection services may be exempt under Article 20.One.6 of the VAT Law if the association is non-profit, provides services only to its members, and these members carry out exempt or non-taxable activities. Unlike general cleaning, hospital disinfection may be a service directly necessary for the healthcare activity. Compliance with the requirements must be analyzed on a case-by-case basis, ensuring that the service is specific and necessary for the provision of hospital services.

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