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V2331-22 ·10 November 2022 ·consulta-vinculante Medium impact
Tax

VAT rate for defibrillator vests depends on Combined Nomenclature classification or status as prosthesis or orthosis

A company has requested clarification on the VAT rate applicable to an automated external defibrillator vest. The DGT indicates that the reduced rate of 10% applies if the product is classified under the Combined Nomenclature (Chapter 30) meeting specific requirements, or if it is qualified as a prosthesis or orthosis designed to treat deficiencies.

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2022-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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