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V2087-22 ·30 September 2022 ·consulta-vinculante Medium impact
Tax

21% VAT rate applied to cup with nose cutout

A company sought clarification on whether a cup with a nose cutout could be taxed at the reduced 10% rate. The DGT has ruled that this product is not included in the list of assistive products eligible for the reduced rate.

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2022-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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