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V2652-20 ·13 August 2020 ·consulta-vinculante Medium impact
Tax

Professional bodies may apply zero-rate VAT on medical supplies if the product is listed in the Annex

A professional body for physiotherapists has enquired whether the 0% VAT rate can be applied to the acquisition of medical supplies for its members. The Directorate-General for Taxes (DGT) has ruled that while professional bodies are public law entities and may benefit from this rate, private clinics and individual physiotherapists are not eligible.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between professional bodies acting as public law entities and individual practitioners or private clinics regarding VAT exemptions on medical equipment.

Lifecycle

2020-08-13PublishedPublished 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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