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The applicant inquired about the VAT rate applicable to the sale of a pack containing surgical products for hospital use. The DGT ruled that the general rate of 21% applies because the products are not suitable for direct use by the end consumer and do not meet the requirements for accessoriness to qualify for the reduced rate.
Cuestión planteada Tipo impositivo aplicable a la venta del pack.
Para aplicar el tipo reducido del 10% a productos farmacéuticos de la Nomenclatura Combinada (Capítulo 30), estos deben ser susceptibles de uso directo por el consumidor final. En el caso de packs, si los elementos no son accesorios de un producto principal que tribute al 10%, cada producto tributará de forma independiente. Al no ser los componentes del pack susceptibles de uso directo por el consumidor final, el conjunto tributa al 21%.
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