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V2645-20 ·13 August 2020 ·consulta-vinculante Medium impact
Tax

Professional associations may apply zero VAT rate on medical supplies, but podiatry clinics may not

A professional association of podiatrists has requested clarification on whether it can apply the 0% VAT rate to the purchase of medical supplies for the fight against COVID-19, and whether private podiatry clinics can also benefit. The DGT ruled that professional associations are public law entities and may qualify for the zero rate, whereas podiatry clinics do not meet the subjective requirements.

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2020-08-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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