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V2907-20 ·25 September 2020 ·consulta-vinculante Medium impact
Tax

Zero VAT rate does not apply to supplies for dialysis centres if they are not inpatient facilities

A company enquired whether the supply of dialysis materials could qualify for the 0% VAT rate under Royal Decree-Law 15/2020. The DGT ruled that this rate only applies if the recipient is a public law entity, a social welfare entity, or a clinic/hospital with an inpatient regime.

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2020-09-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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