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V5428-16 ·22 December 2016 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applied to temporary haemodialysis catheters and their accessory kits

The taxpayer requested clarification on the VAT rate applicable to various catheters and medical devices. The DGT has ruled that temporary haemodialysis catheters and their accessory kits are subject to the 10% reduced rate, whereas other venous and arterial catheters are subject to the standard 21% rate, unless they form part of a kit where the main product is taxed at 10%.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for specific medical devices, distinguishing between temporary haemodialysis equipment and other types of catheters based on their intended use and kit composition.

Lifecycle

2016-12-22PublishedPublished 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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