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The query asks which VAT rate applies to kits or packs composed of an implant and other goods. The DGT rules that if the main product is an implant subject to the 10% rate and the other items are accessories necessary for its implantation, the entire set shall be taxed at 10%.
Cuestión planteada -Tipo impositivo aplicable a los kits o packs compuestos por un implante y otros bienes.
Se aplica el tipo reducido del 10% a los kits o packs cuando el producto principal es un implante que cumple los requisitos de la Ley y los demás elementos son accesorios, es decir, no constituyen un fin en sí mismos sino el medio para disfrutar del principal. Si el kit incluye productos no accesorios, como instrumental genérico, cada uno tributará por separado según su tipo correspondiente. Los implantes para personas con discapacidad pueden tributar al 4% bajo condiciones específicas de acreditación.
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