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V1343-20 ·11 May 2020 ·consulta-vinculante Medium impact
Tax

Pelvic floor therapy products may qualify for 10% VAT if objective requirements are met

A company sought clarification on whether the sale of a vaginal sphere for pelvic floor rehabilitation is subject to the reduced 10% VAT rate. The DGT ruled that this is possible if the product is designed to alleviate or treat deficiencies and is intended for the personal and exclusive use of individuals with physical, mental, intellectual, or sensory impairments.

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2020-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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