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V1281-17 ·25 May 2017 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to non-fungible dialysis devices, regardless of hospital or home use

A taxpayer queried the VAT rate applicable to dialysis devices for both hospital and home use. The DGT ruled that non-fungible equipment and materials are subject to the 10% reduced rate, whereas fungible products are subject to the standard 21% rate.

In 6 key points

How it affects those involved

This clarification provides legal certainty regarding the VAT treatment of dialysis supplies, distinguishing between durable equipment and consumable items.

Lifecycle

2017-05-25PublishedPublished 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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