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V1435-14 ·30 May 2014 ·consulta-vinculante Medium impact
Tax

Components and accessories for cochlear implants taxed at 10% VAT

A query was made regarding the VAT rate applicable to cochlear implant accessories for persons with disabilities. The DGT has determined that these products are subject to a 10% rate rather than 4%, as they do not qualify as prostheses, orthoses, or internal implants.

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2014-05-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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