Skip to content
V2072-15 ·3 July 2015 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to selectSeeds I125 seeds for tumour treatment

The applicant inquired about the applicable VAT rate for selectSeeds I125, which are implantable radioactive sources used for treating tumours. The DGT ruled that these seeds are subject to a 10% VAT rate as they are classified as surgical implants.

In 5 key points

How it affects those involved

This ruling confirms the application of the reduced VAT rate to specific radioactive medical implants used in oncology.

Lifecycle

2015-07-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact