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V0815-18 ·26 March 2018 ·consulta-vinculante Medium impact
Tax

Diabetes detection test subject to 21% VAT as it is not for direct consumer use

A company has requested clarification on the VAT rate applicable to an early diabetes detection test using blood samples. The Tax Agency (DGT) has determined that the standard rate of 21% must apply because the product is not suitable for direct use by the end consumer.

In 6 key points

Lifecycle

2018-03-26PublishedPublished 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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