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V1197-15 ·17 April 2015 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to biomaterial for bone defect reconstruction if classified as an implant

A medical device company requested clarification on the applicable tax rate for biomaterial used in the reconstruction of bone defects. The DGT ruled that a 10% rate applies, provided the material meets the requirements to be classified as an implant.

In 6 key points

How it affects those involved

This ruling provides tax certainty for medical device manufacturers and distributors regarding the VAT treatment of bone reconstruction materials.

Lifecycle

2015-04-17PublishedPublished 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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