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V2074-24 ·25 September 2024 ·consulta-vinculante Medium impact
Tax

Disposable vaginal specula taxed at 21% VAT as they do not qualify for the reduced rate

A company sought clarification on whether single-use vaginal specula for gynecological examinations could be subject to the 10% reduced VAT rate. The Directorate General for Taxes (DGT) has ruled that they must be taxed at the general rate of 21%.

In 6 key points

How it affects those involved

This ruling confirms that medical devices such as disposable specula are subject to the standard VAT rate rather than the reduced rate applicable to certain pharmaceutical or medical products.

Lifecycle

2024-09-25PublishedPublished 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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