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V2064-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

Dental clinics cannot apply zero-rate VAT on the acquisition of medical supplies

A query was raised regarding whether deliveries of medical supplies listed in the Annex to Royal Decree-Law 15/2020 are eligible for the 0% VAT rate. The DGT ruled that this rate applies only to specific recipients, such as public law entities, non-profit organisations, or clinics and hospitals.

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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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