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V2650-16 ·14 June 2016 ·consulta-vinculante Medium impact
Tax

The 10% rate applies to a complete kit if accessories are necessary for the prosthesis implantation

A company has requested clarification on the VAT rate applicable to various accessories and components for surgical prostheses and implants. The DGT has ruled that if these products are supplied together with the prosthesis and are considered accessories to it, the reduced rate of 10% shall apply to the entire set.

In 6 key points

Lifecycle

2016-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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