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V0402-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Balloon catheter subject to 10% VAT if classified as implant

A pharmaceutical company asks about the applicable VAT rate for a balloon catheter that releases drugs continuously. The DGT states that a reduced rate of 10% applies only if the product is classified as an implant.

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2025-03-20PublishedPublished 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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