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A company requested clarification on the tax rate applicable to diagnostic products (Anti HCV and HIV) used for detecting viruses in blood. The Directorate General for Taxes (DGT) ruled that, as these are not for direct use by the end consumer, they must be taxed at the general rate of 21%.
Cuestión planteada Tipo impositivo aplicable al producto consultado.
Para aplicar el tipo reducido del 10% a productos del Capítulo 30 de la Nomenclatura Combinada, estos deben ser susceptibles de uso directo por el consumidor final. Los productos de diagnóstico que se utilicen sobre una muestra de tejido o sangre del paciente no se consideran de uso directo. Por tanto, los productos consultados tributan al tipo impositivo del 21%.
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