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The applicant inquired about the VAT rate applicable to 'Avance Viewpad', a dual-lumen tube or drain used for wound treatment. The DGT ruled that it must be taxed at 10%, as it meets the requirements for a pharmaceutical product susceptible to direct use by the end consumer.
Cuestión planteada Tipo impositivo aplicable a la venta del producto descrito.
El producto 'Avance Viewpad' tributa al tipo reducido del 10% por estar incluido en la NC 30051000 y cumplir los requisitos del artículo 91.Uno.1.6.ºa) de la Ley 37/1992. Para aplicar este tipo, el producto debe pertenecer al Capítulo 30 de la Nomenclatura Combinada, no ser un medicamento, no estar exento y ser susceptible de uso directo por el consumidor final. Esta susceptibilidad de uso directo se determina por las características objetivas del producto en el momento de la entrega, independientemente de quién sea el destinatario (paciente, hospital o profesional).
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