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V3498-20 2 December 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo del cero por ciento

Zero rate VAT does not apply to private laboratories that are not inpatient facilities

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.

The question raised

Applicability of the 0 percent tax rate, approved by Royal Decree-Law 15/2020, to the supplies of medical material contained in the Annex thereof, to the supplies made by the applicant to said private laboratory acting under the sanitary authorization of said hospital centers.

The DGT's ruling

The 0% rate applies only if the goods are listed in the Annex of the regulations and the recipient is a Public Law entity, clinic, hospital center, or social entity. The concept of a clinic or hospital center encompasses centers intended for healthcare services with, at least, an inpatient regime. A private laboratory providing services in a hospital does not qualify as such if it does not meet these requirements of inpatient care and research/teaching.

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