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A company has requested a ruling on whether the leasing of operating theatres, nursing, and hospitalisation facilities to professionals for surgical procedures is exempt from VAT. The DGT has determined that the leasing of facilities to doctors without an employment relationship is not exempt, and that ancillary services follow the tax regime of the principal supply.
Cuestión planteada Si los servicios prestados por el hospital a la sociedad consultante están sujetos y, en su caso, exentos del Impuesto sobre el Valor Añadido.
La cesión de quirófanos a médicos sin relación de dependencia laboral no está exenta de IVA. Los servicios de asistencia sanitaria (anestesia o personal de quirófano) pueden estar exentos si son prestaciones independientes con finalidad terapéutica. No obstante, si la cesión de quirófano es la prestación principal y la enfermería o el personal son accesorios, la operación única tributará al tipo general del 21%.
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