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A company queried whether enteral feeding probe extensions and probe introduction kits could qualify for the reduced 10% VAT rate. The DGT ruled that, as these are replacement parts or consumable components, the standard 21% rate applies.
Cuestión planteada Tipo impositivo aplicable.
Las extensiones de sondas y los kits introductor de sondas tributan al tipo general del 21% por ser recambios o componentes fungibles que no cumplen la condición de uso personal y exclusivo para personas con deficiencias. No obstante, si las extensiones se califican como sondas de alimentación nasogástricas, nasoyeyunales, nasoduodenales, gastostomías o yeyunostomías, les será aplicable el tipo reducido del 10%.
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