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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%.
Cuestión planteada Tipo impositivo aplicable al producto descrito ya los equipos para su administración.
Las microesferas de vidrio Itrio-90 TheraSphere tributan al 10% de IVA por ser implantes quirúrgicos. Los kits de un solo uso que integren este producto principal con el instrumental necesario para su implantación también tributan al 10% si cumplen las condiciones de accesoriedad. Por el contrario, los equipos de administración y kits de accesorios de administración que se comercialicen por separado tributan al tipo general del 21%.
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