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V2067-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

Zero-rate VAT does not apply to the supply of materials to dental clinics

A company has requested a ruling on whether the sale of medical supplies, as specified in the Annex to Royal Decree-Law 15/2020, to dental clinics can be taxed at the 0% rate. The DGT has ruled that it cannot, as dental clinics do not meet the requirement of being 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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