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V2209-15 ·16 July 2015 ·consulta-vinculante Medium impact
Tax

Surgical sutures classified under heading 3006109000 subject to 10% reduced VAT rate under certain conditions

A company selling surgical supplies has requested clarification on the applicable tax rate for its products. The DGT has determined that surgical sutures, when classified under heading 30 of the Combined Nomenclature and meeting other specific requirements, qualify for the 10% reduced VAT rate.

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2015-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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