Skip to content
Back to index
V0387-16 1 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo general

Irrigation saline subject to the standard 21% VAT rate

A taxpayer queried the applicable tax rate for sterile irrigation or washing solutions used for cleaning skin or wounds. The DGT has ruled that these products are subject to the standard rate of 21%.

The question raised

Tax rate applicable to the aforementioned product.

The DGT's ruling

Supplies, intra-Community acquisitions, and imports of irrigation serum are taxed at the general rate of 21%. It is irrelevant whether their purpose is aseptic skin cleansing or wound washing. Irrigators and irrigation systems not specifically intended for situations of urinary or fecal incontinence are not included in the reduced rate of 10%.

Book your free first meeting