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V1692-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

ECMO life support systems subject to 21% VAT as they are not for personal and exclusive use

A company has requested a ruling on whether a mechanical cardiopulmonary assist device (ECMO) qualifies for the reduced 10% VAT rate. The Directorate General for Taxes (DGT) has ruled that the standard 21% rate must be applied.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for advanced medical life support systems, confirming that unless they meet specific criteria for personal and exclusive use, they are subject to the standard VAT rate rather than the reduced rate.

Lifecycle

2024-07-10PublishedPublished 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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