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V2949-17 ·15 November 2017 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to Chapter 30 pharmaceutical products suitable for direct consumer use

The taxpayer inquired about the VAT rate applicable to two cough remedies. The DGT ruled that if pharmaceutical products fall under Chapter 30 of the Combined Nomenclature and are suitable for direct use by the end consumer, they qualify for the reduced rate of 10%.

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2017-11-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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