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V2579-24 ·12 December 2024 ·consulta-vinculante Medium impact
Tax

Adapted cup with lid, spout and handle subject to 21% VAT

A company requested clarification on whether an adapted cup designed for increased drinking independence could qualify for the reduced VAT rate. The DGT has ruled that this product is not included in the list of goods eligible for the 10% rate.

In 6 key points

Lifecycle

2024-12-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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