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A company asks whether vibroacoustic stages and adapted switches can benefit from the 10% reduced rate. The DGT replies that they must pay the 21% rate as they are not listed in the Annex and do not meet the design requirement for personal and exclusive use by persons with disabilities.
Cuestión planteada Tipo impositivo aplicable, a efectos del Impuesto sobre el Valor Añadido a las entregas de los dispositivos citados.
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