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V2197-16 23 May 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Yttrium-90 TheraSphere glass microspheres and implantation kits subject to 10% VAT

The taxpayer queried the VAT rate applicable to Yttrium-90 TheraSphere glass microspheres and their administration equipment. The DGT ruled that the microspheres and single-use kits containing the necessary instruments for implantation are subject to the reduced rate of 10%, whereas administration equipment marketed separately is subject to the standard rate of 21%.

The question raised

Tax rate applicable to the described product as well as the equipment for its administration.

The DGT's ruling

The Yttrium-90 TheraSphere glass microspheres are taxed at 10% VAT as they are surgical implants. Single-use kits that integrate this main product with the instruments necessary for its implantation are also taxed at 10% if they meet the conditions of accessoriness. Conversely, administration equipment and administration accessory kits marketed separately are taxed at the general rate of 21%.

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