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V3218-21 ·27 December 2021 ·consulta-vinculante Medium impact
Tax

The PESARIO GELLHORN product shall be taxed at 10% VAT if it is classified as a surgical implant and meets objective requirements

The taxpayer asks which VAT rate applies to a medical device (pessary) for treating uterine prolapse. The DGT responds that the reduced rate of 10% shall apply provided that the product is classified as a surgical implant and is designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments.

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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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