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V2409-15 ·29 July 2015 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to external silicone prostheses if classified as prostheses, orthoses or surgical implants

An entity has requested clarification on the VAT rate applicable to an external silicone prosthesis used to correct ear malformations. The DGT has ruled that these will be taxed at 10% if they fall under the category of prostheses, orthoses, orthoprostheses or surgical implants, and at the standard 21% rate otherwise.

In 6 key points

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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