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V0981-15 ·27 March 2015 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applied to certain pharmaceutical products under the Combined Nomenclature

A manufacturer and distributor of pharmaceutical products sought clarification on the applicable tax rate for items such as povidone-iodine, alcohol, and hydrogen peroxide. The DGT has determined that, provided certain requirements are met, these products are subject to a 10% VAT rate.

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2015-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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