Skip to content
Back to index
V2390-16 1 June 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Abdominal Foam Kit taxed at 10% VAT under the principle of accessoriness

A company requested clarification on the VAT rate applicable to the sale of a wound treatment kit consisting of several components and packaging. The DGT determined that, as the packaging is an accessory element to the main product, the reduced rate of 10% applies to the entire set.

The question raised

Applicable tax rate for the sale of the described product.

The DGT's ruling

The 10% rate applies to the entire kit because the main components (foam, film, and pad) are taxed at 10% individually due to their inclusion in the Combined Nomenclature. The polypropylene wrapping, which would be taxed at 21%, is considered an ancillary service that does not constitute an end in itself. Therefore, the kit receives the same tax treatment as the main product.

Book your free first meeting