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V2650-20 ·13 August 2020 ·consulta-vinculante Medium impact
Tax

Private practitioners cannot apply zero-rate VAT to the purchase of medical supplies

A taxpayer has enquired whether physiotherapists, dentists, or doctors with private practices can apply the 0% VAT rate to the acquisition of medical supplies. The DGT has ruled that this tax rate applies only to public law entities, clinics or hospitals, and private entities of a social nature.

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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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