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New guides on the latest Spanish tax and immigration developments.
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A company requested clarification on the VAT rate applicable to the importation of COVID-19 PCR and antigen tests from China. The DGT has ruled that a 0% rate applies, provided the products meet the requirements set out in Directive 98/79/EC or Regulation (EU) 2017/746.
This ruling provides legal certainty for importers of COVID-19 diagnostic kits, confirming that they qualify for the zero rate if they adhere to specific European regulatory standards.
The tax team reviews your specific situation.
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