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A query was raised regarding the applicable tax rate for lancets used in diabetes treatment. The DGT has ruled that these do not qualify for the 10% reduced rate as they do not meet the specific design requirements for the personal and exclusive use of persons with disabilities.
Cuestión planteada Tipo impositivo.
El tipo reducido del 10% se aplica a dispositivos de punción y autocontrol de la diabetes, como medidores, tiras reactivas o bombas de insulina. Sin embargo, las lancetas no se incluyen en este tipo impositivo ya que, por sus características objetivas, no son susceptibles de uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales.
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