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A pharmaceutical company has requested a ruling on whether the supply of medical materials to a private laboratory (located within a hospital) qualifies for the 0% VAT rate. The Directorate-General for Taxes (DGT) has ruled that this rate is not applicable if the laboratory does not meet the criteria of being a clinic or hospital facility providing inpatient services.
Cuestión planteada Aplicabilidad del tipo impositivo del 0 por ciento, aprobado por el Real Decreto-Ley 15/2020 para las entregas del material sanitario contenido en el Anexo del mismo, a las entregas realizadas por la consultante a dicho laboratorio privado que actúa bajo la autorización sanitaria de dichos centros hospitalarios.
El tipo del 0% se aplica solo si los bienes están en el Anexo de la normativa y el destinatario es una entidad de Derecho Público, clínica, centro hospitalario o entidad social. El concepto de clínica o centro hospitalario engloba a centros destinados a asistencia sanitaria con régimen, al menos, de internamiento. Un laboratorio privado que presta servicios en un hospital no califica como tal si no cumple estos requisitos de internamiento e investigación/docencia.
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