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V0369-22 ·24 February 2022 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to gel if it meets pharmaceutical product requirements of CN 30

The applicant asks whether a gel for bruises and haematomas can be taxed at the 10% VAT rate. The DGT indicates that the reduced rate will apply if the product is classified under category 30 of the Combined Nomenclature and meets other specific requirements.

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2022-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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