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V1554-17 ·16 June 2017 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applied to certain pharmaceutical and assistive products for people with disabilities

The inquiry concerns the applicable VAT rate for pharmaceutical and assistive products. The Directorate-General for Taxes (DGT) clarifies that certain products under Chapter 30 of the Combined Nomenclature, as well as assistive products for people with disabilities, are subject to a 10% tax rate.

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2017-06-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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