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V2581-24 ·12 December 2024 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to 'odorless chair' and other hygiene support products

A company requested clarification on whether its 'odorless chair', which functions as a toilet lifter or shower chair, qualifies for the reduced VAT rate. The DGT has ruled that this product, along with similar hygiene and bathroom aids, meets the requirements for the 10% rate.

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Lifecycle

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

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