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V2126-22 ·10 October 2022 ·consulta-vinculante Medium impact
Tax

10% VAT rate depends on whether diagnostic device falls under CN Chapter 30 or meets requirements for persons with disabilities

A company has requested clarification on the VAT rate applicable to a portable device used to measure creatinine and estimate the glomerular filtration rate. The Directorate-General for Taxes (DGT) states that the reduced 10% rate applies only if the product is classified under Chapter 30 of the Combined Nomenclature and is for direct consumer use, or if it meets the requirements for medical equipment intended for persons with disabilities.

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2022-10-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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