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V2643-20 13 August 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

Zero rate of VAT does not apply to medical supplies supplied to an opticians' cooperative

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.

The question raised

Whether the zero rate of Value Added Tax provided for in Article 8 of Royal Decree-Law 15/2020 is applicable to supplies made to opticians.

The DGT's ruling

The 0% VAT rate for medical supplies only applies to recipients that are public law entities, clinics or hospital centers, or private entities of a social nature. An opticians' cooperative does not qualify as an entity of a social nature because its members may be the primary recipients of its operations. Likewise, the concept of a clinic or hospital center is interpreted as centers intended for inpatient care. Therefore, the supplies to the consulting cooperative cannot benefit from the zero rate.

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