Skip to content
V3216-21 ·27 December 2021 ·consulta-vinculante Medium impact
Tax

The reduced rate of 10% applies to the cerclage pessary if it is classified as a surgical implant and meets objective requirements

The taxpayer asks which VAT rate applies to a cerclage pessary, a device used to treat cervical shortening. The DGT indicates that it may be taxed at 10% if it is classified as a surgical implant and is designed to alleviate or treat deficiencies.

In 5 key points

Lifecycle

2021-12-27PublishedPublished 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