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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Silicone eye oil taxed at 10% if pharmaceutical or implantable
V1403-26
Balloon catheter subject to 10% VAT if classified as implant
V0402-25
10% VAT rate applies to surgical implant kits if instruments are ancillary to the main product
V2631-24
10% VAT rate applies to external pacemakers if classified as surgical implants, but not to ablation equipment
V0640-24
21% VAT rate applies to electrode implantation sheath, unless accessory to a product at 10%
V0641-24
Titanium ligation clips may qualify for 10% VAT if classified as surgical implants and meet design requirements
V2821-23
21% VAT rate applies to external or internal staplers, unless they are implants at 10%
V2824-23
Intravesical hyaluronic acid subject to reduced 10% VAT rate
V1930-23
The 4% rate applies to prostheses, orthoses, and implants for persons with a disability equal to or greater than 33%
V0190-22
The reduced VAT rate of 10% applies to the ring pessary with pull ring if it is classified as a surgical implant
V3217-21
The reduced rate of 10% applies to the cerclage pessary if it is classified as a surgical implant and meets objective requirements
V3216-21
The PESARIO GELLHORN product shall be taxed at 10% VAT if it is classified as a surgical implant and meets objective requirements
V3218-21
Removable hair prostheses are not considered surgical implants as they are not implanted in the body
V2884-20
Hair prostheses and aesthetic implantation subject to 21% VAT
V0959-20
VAT rate depends on the nature of each service: 10% for medical implants and 21% for technological services
V0066-20
Transmembrane drainage tubes subject to 10% VAT if classified as implants under current regulations
V1659-19
Components of a kit that are not accessories to the main product are taxed at the 21% standard rate
V0522-19
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