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Incremento del IVA para los productos sanitarios

Incremento del IVA para los productos sanitarios

  • 28/01/2015

El pasado 1 de enero de 2015 entró en vigor la subida del tipo impositivo de IVA a ciertos productos sanitarios. Esto afecta sobre todo a los productos intermedios en la elaboración de medicamentos, equipos médicos, aparatos, instrumental sanitario y productos farmacéuticos, de uso médico y hospitalario.

Con esta subida del tipo impositivo de IVA, el Gobierno da cumplimiento a lo establecido en la sentencia TJUE 17-1-2013, que condenó a España por aplicar el tipo reducido de IVA a una amplia gama de productos sanitarios, material, equipos o instrumental que, objetivamente considerados, solamente puedan utilizarse para prevenir, diagnosticar, tratar, aliviar o curar enfermedades o dolencias del hombre y los aparatos y complementos susceptibles de destinarse a suplir las deficiencias físicas de los animales.

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