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V2658-20 ·14 August 2020 ·consulta-vinculante Medium impact
Tax

Zero rate VAT cannot be applied to the purchase of medical supplies by a private dental clinic

A dental clinic has requested clarification on whether the purchase of medical supplies listed in the Annex to Royal Decree-Law 15/2020 can be taxed at the 0% rate. The DGT has ruled that it cannot, as the clinic does not meet the requirements of being a public law entity, a social welfare entity, or a hospital centre.

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2020-08-14PublishedPublished 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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