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V2966-21 ·23 November 2021 ·consulta-vinculante Medium impact
Tax

VAT rate for cochlear implant repairs depends on whether they are classified as supply of goods or services

A taxpayer queried which VAT rate applies to the repair and maintenance of cochlear implant components. The DGT ruled that the rate varies depending on the nature of the transaction and the status of the purchaser.

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2021-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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