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V1701-17 ·30 June 2017 ·consulta-vinculante Medium impact
Tax

Sale of sticker albums taxed at 21% as they are ancillary to the supply of stickers

A company requested clarification on the VAT rate applicable to the sale of albums alongside sticker packs, as well as the manufacturing services for said albums. The DGT has determined that the supply of albums is ancillary to the supply of stickers; therefore, both goods are subject to the standard rate of 21%.

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2017-06-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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