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V2631-24 ·20 December 2024 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to surgical implant kits if instruments are ancillary to the main product

A company requested clarification on the VAT rate applicable to a mechanical thrombectomy system used for clot removal. The DGT ruled that the reduced 10% rate applies if the product is classified as an implant and the instruments are ancillary; otherwise, the standard 21% rate applies.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for medical device kits, distinguishing between primary implants and their associated instruments to determine the applicable VAT rate.

Lifecycle

2024-12-20PublishedPublished 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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