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V0522-19 ·12 March 2019 ·consulta-vinculante Medium impact
Tax

Components of a kit that are not accessories to the main product are taxed at the 21% standard rate

A company requested clarification on the VAT rate applicable to components sold separately from a medical kit (such as containers or drainage lines). The DGT ruled that products which do not constitute accessories to the kit's main product are subject to the standard VAT rate.

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Lifecycle

2019-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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