Skip to content
V2076-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

0% VAT rate does not apply to medical supplies purchased by speech and language therapists

A professional association enquired whether medical supplies purchased by speech and language therapists (working in private practice or as the self-employed) to combat COVID-19 could benefit from the 0% VAT rate. The Directorate-General for Taxes (DGT) ruled that they cannot, as these professionals do not meet the recipient requirements established by the regulations.

In 6 key points

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact