Skip to content
Back to index
V2658-20 14 August 2020 · SG de impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

Zero rate VAT cannot be applied to the purchase of medical supplies by a private dental clinic

A dental clinic has requested clarification on whether the purchase of medical supplies listed in the Annex to Royal Decree-Law 15/2020 can be taxed at the 0% rate. The DGT has ruled that it cannot, as the clinic does not meet the requirements of being a public law entity, a social welfare entity, or a hospital centre.

The question raised

Whether the zero rate of Value Added Tax provided for in Article 8 of Royal Decree-Law 15/2020 would be applicable to said acquisitions.

The DGT's ruling

The 0% rate applies solely to goods whose recipient is a public law entity, clinic or hospital center, or a private entity of a social nature. The term clinic or hospital center encompasses centers intended to provide assistance under an inpatient regime, such as hospitals. Dental clinics are not considered hospital centers under this interpretation. Therefore, a private dentistry clinic cannot benefit from this tax rate.

Book your free first meeting