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V0333-16 ·27 January 2016 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to certain pharmaceuticals and implants, but not to disposable instruments

The taxpayer queried the VAT rate applicable to various pharmaceutical, ophthalmic, and dermatological products. The DGT ruled that certain products qualify for the 10% rate as they are pharmaceutical products for direct use or implants, whereas others must be taxed at the 21% rate.

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2016-01-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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