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V2002-25 ·27 October 2025 ·consulta-vinculante Low impact
Tax

The VAT rate applicable to plasma preparation products depends on their classification and use

The DGT states that PRP devices may be subject to a reduced 10% VAT rate if they fall under category 30 of the Combined Nomenclature and meet other conditions, otherwise 21% VAT applies.

In 6 key points

How it affects those involved

Businesses selling PRP devices must determine their classification under the Combined Nomenclature to apply the correct VAT rate.

Lifecycle

2025-10-27PublishedPublished 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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