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V1196-15 ·17 April 2015 ·consulta-vinculante Medium impact
Tax

Synthetic bone graft substitutes subject to 10% VAT if classified as implants

A company has requested a ruling on the VAT rate applicable to synthetic bone graft substitutes and equine collagen membranes. The DGT has determined that synthetic substitutes are subject to the reduced rate of 10% if they are considered surgical implants, whereas the taxation of membranes depends on their specific tariff classification.

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Lifecycle

2015-04-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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