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V2845-23 ·23 October 2023 ·consulta-vinculante Medium impact
Tax

COVID-19 self-test kits subject to 21% VAT from 1 July 2023

The ruling addresses the VAT rate applicable to COVID-19 self-test kits following the end of the 0% rate measure. The DGT has ruled that, as these kits are not listed under Combined Nomenclature 30 nor meet the specific usage requirements for persons with disabilities, they must be taxed at the standard rate.

In 6 key points

Lifecycle

2023-10-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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