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V0390-16 1 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

10% VAT rate applies to nephrostomy and nephroureteric catheters if used for incontinence

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.

The question raised

Tax rate applicable to the described products.

The DGT's ruling

Nephrostomy and nephroureteric drainage catheters are taxed at 10% provided they are specifically intended for situations of urinary or fecal incontinence; otherwise, the general rate applies. Biliary drainage catheters and multipurpose drainage catheters are taxed at the general rate of 21%.

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