Skip to content
Back to index
V5276-16 13 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Intra-articular hyaluronic acid injections subject to 10% reduced VAT rate

A query was raised regarding whether the commercialisation of an injectable hyaluronic acid product for intra-articular use is subject to the reduced VAT rate. The DGT has determined that these products, being classified as implants, fall under the category of surgical prostheses and implants, which attract a 10% rate.

The question raised

Applicable tax rate.

The DGT's ruling

Intra-articular injections of sodium hyaluronate for injection into joints are taxed at the reduced rate of 10%. These products are considered implants within the group of prostheses, orthoses, orthoprostheses, and surgical implants. The application of this rate depends on the product meeting the objective characteristics of being designed for the personal and exclusive use of persons with deficiencies.

Book your free first meeting