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V0268-22 ·14 February 2022 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to diabetes devices and test strips, but not to lancets or control solutions

A company has requested clarification on the VAT rate applicable to kits and products for diabetes and ketone monitoring. The DGT has determined that reading and administration devices, along with their test strips, are subject to 10% VAT, whereas lancets and control solutions are subject to the standard 21% rate.

In 6 key points

Lifecycle

2022-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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