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V1721-23 ·15 June 2023 ·consulta-vinculante Medium impact
Tax

Marketing of surgical implants and instruments classified under heading 619.2 of the IAE

A company sought clarification on whether the sale of implants, prostheses, and surgical screws to hospitals should be taxed under heading 619.9 or if registration under 619.2 was correct. The DGT ruled that the activity falls under heading 619.2, relating to the wholesale trade of medical devices and instruments.

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2023-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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