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A hospital company has enquired whether the acquisition of brachytherapy equipment and linear accelerators through financial leasing can benefit from the 0% VAT rate introduced due to COVID-19. The DGT has ruled that the zero rate applies exclusively to supplies of goods, imports, or intra-Community acquisitions, thereby excluding services such as leasing until the purchase option is exercised.
Cuestión planteada Si a dichas adquisiciones les resultaría de aplicación el tipo cero del Impuesto sobre el Valor Añadido previsto en el artículo 8 del Real Decreto-ley 15/2020, o en caso contrario qué tipo impositivo resultaría de aplicación.
La aplicación del tipo del 0% está condicionada a que la operación sea una entrega de bienes, importación o adquisición intracomunitaria, no aplicándose a prestaciones de servicios como el arrendamiento. Además, se deben cumplir requisitos subjetivos (destinatarios como entidades de Derecho Público, clínicas o centros hospitalarios) y objetivos (bienes incluidos en el Anexo del Real Decreto-ley 15/2020 o 27/2020). En el caso de arrendamiento con opción de compra, la operación es servicio hasta que se ejerce la opción, momento en que pasa a ser entrega de bienes.
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