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A manufacturer of bone regeneration equipment has requested clarification on whether their products and repairs qualify for the reduced 10% VAT rate. The Directorate General of Taxes (DGT) has ruled that this equipment does not fall under the categories of support products for persons with disabilities listed in the Annex to the Law.
Manufacturers of specialized bone regeneration equipment must apply the standard VAT rate of 21% rather than the reduced rate, as these products do not meet the specific legal criteria for disability support aids.
The tax team reviews your specific situation.
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