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A taxpayer queried the VAT rate applicable to the sale of a drainage kit consisting of gauze, transparent film, and a drain. The DGT ruled that the kit is subject to the 10% rate because its components are included in the Combined Nomenclature and are suitable for direct use by the end consumer.
Cuestión planteada Tipo impositivo aplicable a la venta de Avance Drenaje Plano.
El tipo del 10% se aplica a productos farmacéuticos de la categoría 30 de la Nomenclatura Combinada que no sean medicamentos y sean susceptibles de uso directo por el consumidor final, independientemente de quién los adquiera. En el caso de kits o packs, si el producto principal tributa al 10% y los demás son accesorios, se aplica ese tipo al conjunto. Los componentes del kit consultado (gasas, film y drenaje) cumplen estos requisitos al estar incluidos en la NC 30051000.
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