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V0401-22 ·28 February 2022 ·consulta-vinculante Medium impact
Tax

VAT rate for radiotherapy equipment may be 10% if for the personal and exclusive use of persons with disabilities

A medical instrumentation manufacturer has requested clarification on the VAT rate applicable to linear accelerators and radiotherapy systems. The DGT has determined that these could be taxed at 10% under specific conditions regarding use and design.

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2022-02-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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