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A company managing a public hospital has requested clarification on the applicable VAT rate and whether previous tax liabilities must be rectified. The Directorate General for Taxes (DGT) has ruled that hospital management constitutes a single complex transaction subject to the standard 21% rate, rather than the reduced rate.
Cuestión planteada Tipo del Impuesto sobre el Valor Añadido que aplicable a los servicios que presta la entidad consultante. Si tendría que rectificar las cuotas del Impuesto incorrectamente repercutidas como consecuencia de la aplicación del criterio anterior existente a este respecto.
El contrato de concesión de obra pública para la gestión de un hospital constituye una operación única compleja e indivisible. Al tener como finalidad la gestión integral del centro sanitario, los servicios no pueden desglosarse para aplicar el tipo reducido de hostelería. Por tanto, se aplica el tipo general del 21% según el artículo 90.uno de la Ley 37/1992. El cambio de criterio solo es vinculante desde que se produce, respetando la confianza legítima del contribuyente.
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