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A medical device manufacturer has requested clarification on the applicable VAT rate for various devices. The DGT has determined that certain products may be subject to the 10% rate under specific classification and usage conditions, while others are subject to the 21% rate.
Cuestión planteada Tipo impositivo aplicable a los productos descritos.
El tipo reducido del 10% se aplica al Hemospray si está en la categoría 30 de la NC y cumple requisitos de uso directo; al catéter uretral si es para incontinencia; y a kits con un implante principal y accesorios necesarios. Otros productos como catéteres venosos o equipos para neumotórax tributan al 21%. El clip hemostático endoscópico tributa al 10% si se califica como implante y cumple los requisitos de diseño para aliviar deficiencias.
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