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V1187-17 18 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Silicone oil for ocular use subject to 10% reduced VAT rate if implant requirements are met

A company has requested a ruling on whether silicone oil used as an ocular plug can be taxed at the reduced VAT rate as a surgical implant. The Spanish Tax Agency (DGT) has determined that, as the Spanish Agency of Medicines considers it an implantable product, it qualifies for the 10% rate provided it meets the regulatory requirements.

The question raised

Applicable tax rate for the product consulted.

The DGT's ruling

Silicone oil for ocular use is taxed at the reduced rate of 10% provided it meets the requirements to be considered an implant. According to the Spanish Agency of Medicines, this product is considered an implantable product, classified as an ophthalmic implant. The application of the reduced rate depends on whether the good is designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments.

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