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V0958-14 ·3 April 2014 ·consulta-vinculante Medium impact
Tax

Supply of demineralised bone matrix not VAT-exempt if separate from medical care

A company asks whether distribution of demineralised bone matrix for grafts is VAT-exempt. The DGT states that the product is not a natural human body element and that its supply is not exempt if carried out independently of medical care services.

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2014-04-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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