If the anti-abandonment safety devices in the car are sold together with the child seat, the conditions for being accessories being met, the entire operation is subject to the VAT rate of 5%. If these goods are sold separately from the child seat, their transfer cannot be considered ancillary to the main transaction even if said devices are theoretically aimed at improving and completing the function of the child seats. Their separate transfer is therefore subject to the standard VAT rate.
Sources:
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