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V2639-19 ·26 September 2019 ·consulta-vinculante Medium impact
Tax

21% VAT rate applied to drains, drainage accessories, patches, biopsy devices and marking equipment

A company requested clarification on the VAT rate applicable to various medical products, such as drains, catheters, and biopsy equipment. The DGT determined that these products do not meet the requirements for the reduced 10% rate and must be taxed at the general rate of 21%.

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2019-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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