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V3217-21 ·27 December 2021 ·consulta-vinculante Medium impact
Tax

The reduced VAT rate of 10% applies to the ring pessary with pull ring if it is classified as a surgical implant

A company inquires about the VAT rate applicable to a ring pessary with pull ring for treating incontinence and prolapse. The DGT indicates that the 10% rate may be applied if the product is classified as a surgical implant and meets the design requirements for alleviating deficiencies.

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2021-12-27PublishedPublished 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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