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V0641-24 ·11 April 2024 ·consulta-vinculante Medium impact
Tax

21% VAT rate applies to electrode implantation sheath, unless accessory to a product at 10%

The applicant inquired about the VAT rate applicable to a three-dimensional sheath used to guide electrodes during pacemaker implantation. The DGT ruled that the standard rate of 21% applies, though it may qualify for the reduced rate of 10% if deemed an accessory to a product already taxed at that rate.

In 6 key points

How it affects those involved

This ruling clarifies the VAT classification for specialized surgical components, distinguishing between standalone medical devices and accessories to existing medical products.

Lifecycle

2024-04-11PublishedPublished 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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