Skip to content
V2684-19 ·1 October 2019 ·consulta-vinculante Medium impact
Tax

Respiratory protection masks and nasal filters subject to the standard 21% VAT rate

A taxpayer queried whether masks and nasal filters intended for immunocompromised and oncology patients could qualify for the reduced VAT rate. The DGT ruled that these products do not meet the requirements for the 10% rate.

In 6 key points

How it affects those involved

This ruling confirms that respiratory protection products, even when used by vulnerable patients, are subject to the standard VAT rate rather than the reduced rate applicable to certain medical supplies.

Lifecycle

2019-10-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact