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An opticians' cooperative has requested clarification on whether sales of medical supplies made to its members qualify for the 0% VAT rate. The Directorate General for Taxes (DGT) has ruled that they do not, as the recipients do not meet the requirements of being public law entities, clinics, hospital centres, or social welfare organisations.
Cuestión planteada Si resulta aplicable el tipo cero del Impuesto sobre el Valor Añadido previsto en el artículo 8 del Real Decreto-ley 15/2020 a las entregas de efectuadas a las ópticas.
El tipo del 0% del IVA para material sanitario solo se aplica a destinatarios que sean entidades de Derecho Público, clínicas o centros hospitalarios, o entidades privadas de carácter social. Una cooperativa de ópticos no califica como entidad de carácter social porque sus socios pueden ser destinatarios principales de sus operaciones. Asimismo, el concepto de clínica o centro hospitalario se interpreta como centros destinados a la asistencia en régimen de internamiento. Por tanto, las entregas a la cooperativa consultante no pueden acogerse al tipo cero.
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