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An imaging diagnostics company has enquired whether it can apply a 0% VAT rate to the purchase of a tomography machine to be installed in a hospital. The DGT has ruled that to apply this rate, the recipient must be a public law entity, a clinic, a hospital centre, or a social entity, and that the legal recipient is the party responsible for paying the consideration.
Cuestión planteada Aplicación del tipo impositivo del 0 por ciento del impuesto sobre el valor añadido a la compra de la máquina consultada.
Para aplicar el tipo del 0% de IVA por medidas COVID-19, el destinatario debe ser una entidad de Derecho Público, clínica o centro hospitalario, o entidad privada de carácter social. El concepto de clínica o centro hospitalario engloba a centros destinados a asistencia en régimen de internamiento donde se practique investigación o docencia. El destinatario de la operación es el sujeto que ocupa la posición de acreedor en la obligación de pago. Si el destinatario es la propia sociedad consultante, no puede acogerse al tipo del 0%.
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