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V1155-15 ·15 April 2015 ·consulta-vinculante Medium impact
Tax

Viscoelastic solutions for intraocular use subject to the standard 21% VAT rate

The taxpayer inquired whether their viscoelastic solutions for eye surgery could qualify for the reduced 10% VAT rate. The DGT ruled that they must be taxed at 21% as they do not meet the requirements for pharmaceutical products under Chapter 30 or for surgical implants.

In 6 key points

How it affects those involved

Companies manufacturing or distributing viscoelastic solutions for ophthalmic surgery must apply the standard VAT rate of 21% rather than the reduced rate.

Lifecycle

2015-04-15PublishedPublished 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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