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V1954-22 ·14 September 2022 ·consulta-vinculante Medium impact
Tax

Automatic entry and exit systems in buildings are taxed at 21% VAT

A company inquired whether automatic entry and exit systems in buildings for persons with reduced mobility could qualify for the reduced VAT rate. The DGT has responded that these products are not included in the list of goods subject to the 10% rate.

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2022-09-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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