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V0432-22 ·3 March 2022 ·consulta-vinculante Medium impact
Tax

Neuromodulation suit subject to 21% VAT rate due to failure to meet exclusive use requirement

A company has requested clarification on whether a neuromodulation suit designed to treat neurological diseases and chronic pain qualifies for the reduced 10% VAT rate. The DGT has determined that the product is not included in the categories listed in the annex of the VAT Act and must therefore be taxed at the standard rate.

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2022-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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