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V2197-16 ·23 May 2016 ·consulta-vinculante Medium impact
Tax

Yttrium-90 TheraSphere glass microspheres and implantation kits subject to 10% VAT

The taxpayer queried the VAT rate applicable to Yttrium-90 TheraSphere glass microspheres and their administration equipment. The DGT ruled that the microspheres and single-use kits containing the necessary instruments for implantation are subject to the reduced rate of 10%, whereas administration equipment marketed separately is subject to the standard rate of 21%.

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2016-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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