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V2390-16 ·1 June 2016 ·consulta-vinculante Medium impact
Tax

Abdominal Foam Kit taxed at 10% VAT under the principle of accessoriness

A company requested clarification on the VAT rate applicable to the sale of a wound treatment kit consisting of several components and packaging. The DGT determined that, as the packaging is an accessory element to the main product, the reduced rate of 10% applies to the entire set.

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2016-06-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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