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V1753-15 ·3 June 2015 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to pacemakers and stents, but 21% to defibrillators and other accessories

A medical device company has requested clarification on the VAT rate applicable to various medical devices. The Directorate-General for Taxes (DGT) has ruled that pacemakers and stents are subject to the 10% reduced rate, whereas defibrillators, electrodes, balloons, guides, introducers, and catheters are subject to the standard 21% rate.

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2015-06-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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