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V0685-20 ·3 April 2020 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to certain medical products designed for personal use by persons with disabilities

The taxpayer requested clarification on the VAT rate applicable to various medical products. The DGT ruled that the reduced 10% rate depends on whether the products are designed for the personal and exclusive use of persons with physical, mental, intellectual, or sensory disabilities.

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2020-04-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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