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A taxpayer has inquired whether the sale of medical equipment to a company that supplies a public hospital qualifies for the 0% VAT rate. The Directorate General for Taxes (DGT) has ruled that to apply this rate, the recipient must meet specific requirements: being a public law entity, a clinic or hospital, or a non-profit social entity.
Question posed: Application of the 0 percent Value Added Tax rate to the deliveries of medical supplies consulted.
To apply the 0% rate on goods listed in the Annex of Royal Decree-Law 15/2020 and Royal Decree-Law 7/2021, the recipient must be a Public Law entity, a clinic or hospital center, or a private entity of a social nature. The term clinic or hospital center encompasses healthcare centers intended for inpatient care. The company acting as an intermediary does not meet the condition of recipient to benefit from this tax rate.
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