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V1324-21 ·11 May 2021 ·consulta-vinculante Medium impact
Tax

Hydroalcoholic gel subject to 10% VAT if classified under CN 30 and meeting direct use requirements

A query was raised regarding whether the purchase of hydroalcoholic gel by entities not covered by Royal Decree-Law 15/2020 can benefit from the reduced VAT rate. The DGT indicates that a 10% rate applies if the product falls under Chapter 30 of the Combined Nomenclature and meets other specific requirements.

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2021-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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