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V2060-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

0% VAT rate does not apply to medical supplies delivered to private dental clinics

A query was raised regarding whether the 0% VAT rate established by Royal Decree-Law 15/2020 applies to supplies delivered to private dental clinics. The DGT ruled that it does not, as these facilities do not qualify as clinics or hospital centres under the interpretation of the provision.

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2020-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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