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V3219-21 ·27 December 2021 ·consulta-vinculante Medium impact
Tax

The 10% VAT rate applies to the PRIMUS product only if it qualifies as a prosthesis, orthosis, or orthoprosthesis

A company inquires which VAT rate applies to an orthopedic device for erectile dysfunction. The DGT responds that the reduced rate of 10% is only applicable if the product is a prosthesis, orthosis, or orthoprosthesis according to the Annex of the Law; otherwise, the general rate of 21% shall apply.

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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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