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V0815-18 26 March 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Diabetes detection test subject to 21% VAT as it is not for direct consumer use

A company has requested clarification on the VAT rate applicable to an early diabetes detection test using blood samples. The Tax Agency (DGT) has determined that the standard rate of 21% must apply because the product is not suitable for direct use by the end consumer.

The question raised

Applicable VAT tax rate.

The DGT's ruling

To apply the reduced rate of 10% to products in category 30 of the Combined Nomenclature, these must be non-medicinal, not exempt, and suitable for direct use by the final consumer. Diagnostic products used on a patient sample are not considered to be for direct use. Therefore, the test in question is taxed at 21%.

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