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A Health Service has requested a ruling on whether home dialysis services constitute a single supply or should be taxed separately. The DGT has determined that it does not qualify as healthcare and instead consists of independent supplies of goods and services subject to different tax rates.
Cuestión planteada La tributación del Servicio de diálisis domiciliaria en el Impuesto sobre el Valor Añadido. Aplicación del anexo octavo de la Ley 37/1992, Si se trata de una operación única: una prestación única de servicio de diálisis domiciliaria
Las operaciones de diálisis domiciliaria no son asistencia sanitaria porque las empresas no asumen la vigilancia clínica ni la atención médica. No se trata de una prestación única, sino de la entrega de bienes y la prestación de servicios independientes. Los bienes tributan al 4% o 10% según su categoría, mientras que la cesión de uso de equipos técnicos tributa al tipo general del 21%. La base imponible se determinará en proporción al valor de mercado de cada elemento cuando se facture un precio único.
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