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V0960-24 ·30 April 2024 ·consulta-vinculante Medium impact
Tax

The reduced rate of 0.50% may be applied to the importation of contact lenses in Melilla if their tariff heading is indicated

A resident in Melilla inquired whether it was correct that the general rate of 10% was applied to the importation of contact lenses via the internet. The DGT clarifies that, although the simplified procedure uses a flat rate of 10%, if the Combined Nomenclature heading is indicated, the specific rate of 0.50% must be applied.

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2024-04-30PublishedPublished 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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