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V1621-17 22 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Drawing notebooks and painting pads subject to reduced 4% VAT rate

A company has requested clarification on the VAT rate applicable to a range of drawing and painting pads. The DGT has ruled that these products are classified as drawing notebooks and are therefore subject to the reduced rate.

The question raised

Cuestión planteada Tipo impositivo aplicable.

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