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V1621-17 ·22 June 2017 ·consulta-vinculante Medium impact
Tax

Drawing notebooks and painting pads subject to reduced 4% VAT rate

A company has requested clarification on the VAT rate applicable to a range of drawing and painting pads. The DGT has ruled that these products are classified as drawing notebooks and are therefore subject to the reduced rate.

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2017-06-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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