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Hospital Center: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 18 rulings · 2018–2022

Current position

The 0% VAT rate applies to goods included in the Annex of the current regulations if the recipient is a Public Law entity, a private entity of a social nature, or a clinic or hospital center. A clinic or hospital center is understood to be those healthcare centers intended to provide assistance under at least an inpatient regime. The product must strictly comply with both the NC code and the description set out in the Annex.

The DGT's position has moved from treating reduced VAT on supplies for persons with disabilities to the application of the 0% rate following the COVID-19 regulations. Throughout the rulings, the administration has maintained and specified that the concept of a clinic or hospital center requires an assistance regime with inpatient care. No changes are observed in the interpretation of the subjective requirement regarding the recipient.

Turning points

10 July 2020 V2375-20

Introduces the application of the 0% rate for goods in the Annex of RDL 15/2020, requiring the recipient to be a Public Law entity, clinic, hospital center, or social entity.
29 April 2021 V1166-21

Specifies that hospital centers must provide assistance under at least an inpatient regime, excluding dialysis centers without such a regime.

Analysis based on 18 of 18 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

18

V1398-22 15 Jun 2022

0% VAT rate applicable to medical equipment supplies if recipient meets regulatory requirements

SG de Impuestos sobre el Consumo

tipo impositivo del cero por cientoentidades de derecho públicocentro hospitalarionomenclatura combinadaentidades de carácter social LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.uno

Affects CompanyExpat · Non-residentIndividual

V0223-22 9 Feb 2022

Zero VAT rate on medical supplies depends on product Annex listing and recipient being a hospital or public entity

SG de Impuestos sobre el Consumo

tipo ceroentidad de derecho públicocentro hospitalariodiagnóstico in vitronomenclatura combinada LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V0004-22 3 Jan 2022

Zero VAT rate on medical supplies subject to objective and subjective requirements

SG de Impuestos sobre el Consumo

tipo ceromaterial sanitarioentidad de derecho públicocentro hospitalariocódigo nc LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V0001-22 3 Jan 2022

A 0% rate may be applied to the acquisition of resonance equipment if objective and subjective requirements are met

SG de Impuestos sobre el Consumo

tipo del cero por cientonomenclatura combinadaentidades de derecho públicocentro hospitalarioentidad de carácter social LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V2667-21 4 Nov 2021

0% VAT rate cannot be applied to machine purchases if the recipient is the consulting company

SG de Impuestos sobre el Consumo

tipo impositivo del cero por cientodestinatario jurídicoentidad de derecho públicocentro hospitalarioentidad de carácter social LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V1166-21 29 Apr 2021

Private dialysis centres ineligible for zero-rate VAT unless part of a hospital

SG de Impuestos sobre el Consumo

tipo cerocentro hospitalariorégimen de internamientocentro sanitariomaterial sanitario Real Decreto-ley 15/2020LGT — Ley 58/2003 General Tributaria art. 12.1

Affects CompanyExpat · Non-residentIndividual

V0815-21 6 Apr 2021

Zero-rate VAT on medicines requires product listing in Annex and recipient to be a public entity, hospital, or social entity

SG de Impuestos sobre el Consumo

tipo ceroentidad de derecho públicocentro hospitalarioentidad de carácter socialnomenclatura combinada LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V3498-20 2 Dec 2020

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

SG de Impuestos sobre el Consumo

tipo impositivo del cero por cientomaterial sanitariocentro hospitalarioentidad de derecho públicorégimen de internamiento LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno-a)

Affects CompanyExpat · Non-residentIndividual

V3196-20 26 Oct 2020

0% VAT rate does not apply to soapy sponges for dialysis centres if they are not hospitals

SG de Impuestos sobre el Consumo

tipo del cero por cientomaterial sanitarioentidades de derecho públicocentro hospitalariorégimen de internamiento LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V2702-20 3 Sept 2020

0% VAT rate for medical equipment requires supply of goods and compliance with specific requirements

SG de Impuestos sobre el Consumo

tipo del cero por cientoarrendamiento con opción de compraentrega de bienesprestación de servicioscentro hospitalario LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2701-20 3 Sept 2020

Zero VAT rate for thermal bonnet caps depends on tariff classification and recipient

SG de Impuestos sobre el Consumo

tipo del cero por cientonomenclatura combinadaentidades de derecho públicoentidades de carácter socialcentro hospitalario LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V2650-20 13 Aug 2020

Private practitioners cannot apply zero-rate VAT to the purchase of medical supplies

SG de Impuestos sobre el Consumo

tipo del cero por cientoentidades de derecho públicoentidades de carácter socialcentro hospitalariomaterial sanitario LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V2645-20 13 Aug 2020

Professional associations may apply zero VAT rate on medical supplies, but podiatry clinics may not

SG de Impuestos sobre el Consumo

tipo ceroentidades de derecho públicomaterial sanitarioclínicacentro hospitalario LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V2643-20 13 Aug 2020

Zero rate of VAT does not apply to medical supplies supplied to an opticians' cooperative

SG de Impuestos sobre el Consumo

tipo del cero por cientoentidades de derecho públicoentidades de carácter socialcentro hospitalariomaterial sanitario LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V2640-20 13 Aug 2020

0% VAT rate for medical supplies requires compliance with Annex description and delivery to public entities or hospitals

SG de Impuestos sobre el Consumo

tipo del cero por cientoentidades de derecho públicocentro hospitalarionomenclatura combinadauso personal y exclusivo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2375-20 10 Jul 2020

Application of 0% VAT rate to tablets depends on inclusion in Royal Decree-Law 15/2020 Annex

SG de Impuestos sobre el Consumo

tipo del cero por cientoentidades de derecho públicoentidades de carácter socialnomenclatura combinadacentro hospitalario LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V2243-20 1 Jul 2020

Healthcare transport companies are not classified as clinics or hospitals for the 0% VAT rate on medical supplies

SG de Impuestos sobre el Consumo

tipo del cero por cientomaterial sanitariocentro hospitalariorégimen de internamientoentidades de derecho público LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2004-18 4 Jul 2018

4% VAT rate applies to wheelchairs for the exclusive use of persons with disabilities

SG de Impuestos sobre el Consumo

tipo impositivo reducidosillas de ruedasuso exclusivopersonas con discapacidadaccesorios y recambios LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.ºLIVA — Ley 37/1992 del IVA art. 91.Dos.1.4º

Affects CompanyExpat · Non-residentIndividual

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