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V1359-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

VAT rate of 10% for injury reduction vs 21% for injury prevention

A taxpayer queried the applicable VAT rate for a product used to immobilise the sternum following surgery. The DGT ruled that the reduced rate of 10% applies if the product is designed to reduce injuries, whereas the standard rate of 21% applies if its purpose is prevention.

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2023-05-22PublishedPublished 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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