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A supplier of laboratory equipment has requested clarification on whether sales to a clinical analysis laboratory qualify for the 0% VAT rate introduced for COVID-19. The Directorate General for Taxes (DGT) has ruled that this is not possible, as the laboratory does not meet the required classification of a clinic or hospital centre.
Cuestión planteada Si a las entregas efectuadas por la consultante al citado laboratorio de análisis clínicos les resultaría de aplicación el tipo cero del Impuesto sobre el Valor Añadido previsto en el artículo 8 del Real Decreto-ley 15/2020.
El tipo del 0% del IVA para material sanitario solo se aplica si los destinatarios son entidades de Derecho Público, clínicas, centros hospitalarios o entidades privadas de carácter social. El concepto de clínica o centro hospitalario engloba a centros destinados a proporcionar asistencia en régimen, al menos, de internamiento y donde se practique la investigación o enseñanza. Un laboratorio de análisis clínicos no encaja en esta categoría de centros con internamiento.
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