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A medical-surgical supplies company inquires about the applicable VAT rate for various products such as filters, masks, reservoirs, and electrostimulation devices. The DGT clarifies the requirements for the reduced 10% rate and determines that certain general-use products are taxed at 21%.
Question posed: Applicable tax rate.
The 10% rate applies to pharmaceutical products in category 30 of the Combined Nomenclature that are not medicines and are suitable for direct use by the final consumer. It also applies to medical equipment designed for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments. Products that do not meet these objective conditions, such as filters to alleviate respiratory impairments or electrostimulation devices, are taxed at 21%. In joint sales at a single price, the applicable rate shall be that of the principal supply if the other is ancillary.
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