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V2907-20 25 September 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo del cero por ciento

Zero VAT rate does not apply to supplies for dialysis centres if they are not inpatient facilities

A company enquired whether the supply of dialysis materials could qualify for the 0% VAT rate under Royal Decree-Law 15/2020. The DGT ruled that this rate only applies if the recipient is a public law entity, a social welfare entity, or a clinic/hospital with an inpatient regime.

The question raised

Whether the supplies of goods carried out by the applicant meet the subjective requirement for the application of the zero rate of Value Added Tax provided for in article 8 of Royal Decree-law 15/2020.

The DGT's ruling

The 0% rate applies to goods listed in the Annex whose recipient is a public law entity, a clinic or hospital center, or a private entity of a social nature. The concept of a clinic or hospital center encompasses centers intended for healthcare services under at least an inpatient regime where research or teaching is practiced. Therefore, dialysis centers are not included in this subjective scope unless they form part of a hospital center that is the recipient of the goods.

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