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V0640-24 ·11 April 2024 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to external pacemakers if classified as surgical implants, but not to ablation equipment

A company requested clarification on the VAT rate applicable to external pacemakers, radiofrequency generators, cardiac stimulators, and infusion pumps. The DGT ruled that the reduced 10% rate only applies to pacemakers if they qualify as surgical implants for the personal use of persons with disabilities, whereas the other equipment is subject to the standard rate as they are intended for general surgical use.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between medical devices intended for personal use by patients with disabilities and general surgical equipment, affecting the VAT treatment for manufacturers and distributors of cardiac and infusion technologies.

Lifecycle

2024-04-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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