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A company asked whether solar clips for prescription glasses could apply the reduced 10% VAT rate. The DGT replied that such products are considered accessories or spare parts excluded from the reduced rate and must be taxed at the standard 21% rate.
Cuestión planteada Tipo impositivo aplicable, a efectos del Impuesto sobre el Valor Añadido, a las entregas de este tipo de producto, clip solar para gafas.
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