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V2824-23 ·17 October 2023 ·consulta-vinculante Medium impact
Tax

21% VAT rate applies to external or internal staplers, unless they are implants at 10%

A company has requested clarification on the VAT rate applicable to skin staplers (external with removal and for internal use). The DGT has determined that both external and internal staplers are subject to 21% VAT, whereas staples that remain indefinitely in the body are subject to 10% VAT, provided they qualify as implants.

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2023-10-17PublishedPublished 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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