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A company has requested clarification on the VAT rate applicable to four veterinary products it imports. The DGT has ruled that the reduced rate of 10% applies only if the products are classified as veterinary medicinal products.
Cuestión planteada Tipo impositivo aplicable a los citados productos de uso veterinario.
Los productos de uso veterinario tributan al tipo del 10% siempre que tengan la consideración de medicamento de uso veterinario. Si no cumplen dicha condición, se les aplicará el tipo impositivo general del 21%.
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