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V0226-22 ·9 February 2022 ·consulta-vinculante Medium impact
Tax

Stereotactic radiosurgery systems must be taxed at the standard 21% VAT rate

A company requested clarification on whether a radiosurgery system used to treat brain pathologies could qualify for the reduced 10% VAT rate. The Directorate General for Taxes (DGT) has ruled that this equipment does not meet the requirements for the reduced rate.

In 6 key points

How it affects those involved

This ruling clarifies that high-tech medical equipment used in clinical settings, even if treating serious conditions, does not automatically qualify for reduced VAT rates unless it meets specific criteria for personal and exclusive use by patients with physical deficiencies.

Lifecycle

2022-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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