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V4150-16 ·27 September 2016 ·consulta-vinculante Medium impact
Tax

Home dialysis service is not healthcare and is taxed according to the nature of its components

A Health Service has requested a ruling on whether home dialysis services constitute a single supply or should be taxed separately. The DGT has determined that it does not qualify as healthcare and instead consists of independent supplies of goods and services subject to different tax rates.

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2016-09-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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