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The taxpayer requested clarification on the VAT rate applicable to various catheters and medical devices. The DGT has ruled that temporary haemodialysis catheters and their accessory kits are subject to the 10% reduced rate, whereas other venous and arterial catheters are subject to the standard 21% rate, unless they form part of a kit where the main product is taxed at 10%.
Cuestión planteada Tipo impositivo aplicable.
Los catéteres para hemodiálisis temporales y los kits que contengan estos catéteres junto a sus accesorios (agujas, guías, etc.) tributan al 10% si cumplen la condición de accesoriedad. Los catéteres venosos centrales de punción periférica o central y los catéteres arteriales de punción periférica tributan al 21%, a menos que formen parte de un kit cuyo producto principal tribute al 10% y los demás sean accesorios. La aplicación del tipo reducido del 10% requiere que los productos estén diseñados para aliviar o tratar deficiencias para uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales.
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