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A query was raised regarding whether medical supplies purchased by speech therapists or speech therapy clinics to combat COVID-19 qualify for the 0% VAT rate. The DGT ruled that this rate is restricted to specific recipients: public law entities, clinics or hospitals, and private entities of a social nature.
Speech therapists and private speech therapy clinics are unable to benefit from the 0% VAT rate on medical supplies, as they do not meet the specific criteria for eligible recipients.
The tax team reviews your specific situation.
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