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The General Council of Stomatologists and Dentists queried whether they could apply the 0% VAT rate to the purchase of medical supplies. The Directorate-General for Taxes (DGT) ruled that professional associations, as public law entities, are eligible for this rate if the products are listed in the legal annexes; however, this does not extend to clinics or individual professionals.
This ruling clarifies the tax status of professional associations regarding medical supplies, distinguishing them from private clinics and individual practitioners.
The tax team reviews your specific situation.
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