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A company has requested clarification on the applicable tax rate for various latex products, such as probes, cannulae, and drains. The DGT has determined that the reduced rate of 10% applies to certain products based on their intended purpose or tariff classification, whereas others are subject to the standard rate of 21%.
Cuestión planteada Tipo impositivo aplicable a los productos descritos.
Las sondas vesicales y las sondas rectales destinadas específicamente a situaciones de incontinencia urinaria o fecal tributan al 10%. Las cánulas de irrigación rectal y vaginal, compresores de vena y vendas de compresión tributan al 21% si no están destinadas a la incontinencia. Los drenajes tipo Delbet, Penrose o en T de Kher tributarán al 10% solo si están incluidos en la categoría 30 de la Nomenclatura Combinada.
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