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V2583-21 ·22 October 2021 ·consulta-vinculante Medium impact
Tax

0% VAT rate does not apply to medical supplies purchased by physiotherapists or physiotherapy clinics

A professional association of physiotherapists inquired whether the purchase of medical supplies (masks, gloves, etc.) to combat COVID-19 could qualify for the 0% VAT rate. The Directorate-General for Taxes (DGT) ruled that this rate applies only to specific recipients, such as public law entities, clinics, or hospitals, and not to self-employed professionals or physiotherapy practices.

In 6 key points

How it affects those involved

Physiotherapists and private physiotherapy clinics must continue to apply the standard VAT rate on medical supplies, as they do not meet the specific criteria for the 0% rate.

Lifecycle

2021-10-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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