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A company has requested clarification on the VAT rate applicable to various drainage catheters. The DGT has ruled that certain products are subject to the 10% reduced rate if intended for incontinence situations, whereas others are subject to the standard 21% rate.
Cuestión planteada Tipo impositivo aplicable a los productos descritos.
Los catéteres de drenaje para nefrostomía y nefroureterales tributan al 10% siempre que estén destinados específicamente a situaciones de incontinencia urinaria o fecal; de lo contrario, se aplica el tipo general. Los catéteres de drenaje biliar y de drenaje multipropósito tributan al tipo general del 21%.
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