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V2025-23 ·11 July 2023 ·consulta-vinculante Medium impact
Tax

Supply of eye readers for disabled persons subject to 10% VAT

A company requested clarification on the VAT rate applicable to a mixed contract involving the supply of eye readers and maintenance services. The DGT has determined that the supply of these devices is subject to the reduced rate of 10%.

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Lifecycle

2023-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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