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V2199-16 23 May 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

21% standard VAT rate applied to arthroscopy packs as they are not for direct use by the end consumer

A taxpayer queried the applicable tax rate for a knee arthroscopy pack containing various sterilised utensils. The DGT ruled that, as these products are not intended for direct use by the end consumer, the set is subject to the standard VAT rate.

The question raised

Applicable tax rate for the sale of the pack.

The DGT's ruling

To apply the reduced rate of 10% to pharmaceutical products of the Combined Nomenclature (Chapter 30), these must be suitable for direct use by the final consumer, regardless of who acquires them. In a pack containing products of different types, the rate of the main product is applied only if the others are ancillary. If the pack includes products that do not meet the requirements of ancillary nature, each is taxed independently. In this case, the elements of the pack are taxed at 21% as they are not suitable for direct use by the final consumer.

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