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V2401-16 ·1 June 2016 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applied to 'Avance Viewpad' due to direct use requirements

The applicant inquired about the VAT rate applicable to 'Avance Viewpad', a dual-lumen tube or drain used for wound treatment. The DGT ruled that it must be taxed at 10%, as it meets the requirements for a pharmaceutical product susceptible to direct use by the end consumer.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for specific medical devices that function as pharmaceutical products for direct consumer use, ensuring the application of the reduced rate.

Lifecycle

2016-06-01PublishedPublished 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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