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V2218-20 ·30 June 2020 ·consulta-vinculante Medium impact
Tax

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

A company requested clarification on whether the sale of medical supplies listed in Royal Decree-Law 15/2020 to dental clinics could be subject to the 0% VAT rate. The Directorate-General for Taxes (DGT) ruled that dental clinics do not fall under the category of clinics or hospitals required by the regulation.

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2020-06-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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