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V0741-16 ·24 February 2016 ·consulta-vinculante Medium impact
Tax

The 10% VAT rate applies to Chapter 30 CN products suitable for direct use by the end consumer

The applicant asks which VAT rate applies to products used in hospital centres. The DGT clarifies that the reduced rate of 10% applies to certain Combined Nomenclature (Chapter 30) products intended for direct use by the end consumer, provided they are not medicines or exempt.

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2016-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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