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V2814-20 17 September 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

Zero rate of VAT cannot be applied to medical supplies for clinical analysis laboratories

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.

The question raised

Whether the zero rate of Value Added Tax provided for in Article 8 of Royal Decree-Law 15/2020 would apply to the supplies made by the applicant to the aforementioned clinical analysis laboratory.

The DGT's ruling

The 0% VAT rate for medical supplies applies only if the recipients are entities under Public Law, clinics, hospital centers, or private entities of a social nature. The concept of a clinic or hospital center encompasses centers intended to provide assistance under at least an inpatient regime and where research or teaching is practiced. A clinical analysis laboratory does not fall into this category of inpatient centers.

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