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V0005-21 ·4 January 2021 ·consulta-vinculante Medium impact
Tax

0% VAT rate on medical products requires both CN code and Annex description to be met

A medical device company has requested clarification on which surgical products qualify for the 0% VAT rate. The DGT has clarified that to apply this rate, both the Combined Nomenclature code and the specific description set out in the Annex of the relevant Royal Decree-Law must be met cumulatively.

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2021-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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