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V0220-16 21 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Bladder catheters for medication instillation subject to standard 21% VAT rate

A query was raised regarding whether bladder catheters used for medication instillation qualify for the reduced 10% VAT rate. The DGT ruled that only catheters intended for bladder emptying or nephrostomy qualify for the reduced rate.

The question raised

Applicable tax rate.

The DGT's ruling

Bladder medication instillation probes are taxed at the general rate of 21%. The reduced rate of 10% applies to medical equipment designed to alleviate or treat disabilities for the personal and exclusive use of persons with physical, mental, intellectual, or sensory disabilities. According to reports from the Spanish Agency of Medicines, the reduced rate applies to probes intended for bladder emptying, but not to those for medication instillation.

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