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V2076-22 ·29 September 2022 ·consulta-vinculante Medium impact
Tax

Button or zip fastener subject to 21% VAT as it is not included in the reduced rate list

A company requested clarification on whether a button or zip fastener could qualify for the 10% reduced VAT rate. The DGT has ruled that this product must be taxed at the general rate of 21%.

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2022-09-29PublishedPublished 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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