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V5276-16 ·13 December 2016 ·consulta-vinculante Medium impact
Tax

Intra-articular hyaluronic acid injections subject to 10% reduced VAT rate

A query was raised regarding whether the commercialisation of an injectable hyaluronic acid product for intra-articular use is subject to the reduced VAT rate. The DGT has determined that these products, being classified as implants, fall under the category of surgical prostheses and implants, which attract a 10% rate.

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Lifecycle

2016-12-13PublishedPublished 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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