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V2407-15 ·29 July 2015 ·consulta-vinculante Medium impact
Tax

Human tissue deliveries may be VAT exempt or taxed at 10% if classified as implants

A company has requested clarification on the VAT rate applicable to products such as demethylated bone matrix, ligaments, and skin for implants. The DGT indicates that if these are human tissues in their natural state without substantial manipulation, they are exempt; otherwise, they may be subject to a 10% rate if they meet the requirements for implants.

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Lifecycle

2015-07-29PublishedPublished 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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