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V0432-16 ·3 February 2016 ·consulta-vinculante Medium impact
Tax

10% VAT applied to non-fungible dialysis devices and 21% to fungible components

A pharmaceutical and hospital equipment company has requested clarification on the VAT rate applicable to dialysis devices and their components. The Directorate-General for Taxes (DGT) has ruled that long-term, non-fungible equipment and materials are subject to a 10% rate, whereas single-use or fungible components are subject to the standard 21% rate.

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Lifecycle

2016-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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