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V1746-18 ·18 June 2018 ·consulta-vinculante Medium impact
Tax

Consumable dialysis products subject to the standard 21% VAT rate

The inquiry examines whether certain items, such as bicarbonate and acid cartridges, water treatment systems, and fistula needles, qualify for the reduced VAT rate as accessories to dialysis equipment. The Directorate General for Taxes (DGT) ruled that these consumable, single-use products must be taxed at the standard rate of 21%.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for dialysis consumables, confirming that they do not qualify for reduced rates despite being essential accessories to medical equipment.

Lifecycle

2018-06-18PublishedPublished 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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