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V0066-20 ·15 January 2020 ·consulta-vinculante Medium impact
Tax

VAT rate depends on the nature of each service: 10% for medical implants and 21% for technological services

A company sought clarification on the VAT rate applicable to a comprehensive arrhythmia treatment contract involving supplies, consultancy, works, and digital services. The DGT has ruled that these services are independent, meaning each carries its own tax rate based on its specific nature.

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2020-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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