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V2322-15 ·23 July 2015 ·consulta-vinculante Medium impact
Tax

Photo albums taxed at 4% VAT, but personalised photographs taxed at 21%

An entity sought clarification on the VAT rate applicable to the sale of a photo album containing personalised photographs of visitors. The DGT has determined that these constitute two independent supplies subject to different tax rates.

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Lifecycle

2015-07-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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