Skip to content
V1475-17 ·8 June 2017 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to complete CPAP machines, but not to individual components

A company requested clarification on whether continuous positive airway pressure (CPAP) machines and their parts qualify for the reduced VAT rate. The DGT has ruled that while the complete unit is subject to the 10% rate, individual components (such as generators, masks, or tubing) are subject to the standard 21% rate.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for respiratory medical devices, distinguishing between complete systems and their constituent parts, which may affect pricing and tax compliance for suppliers and patients.

Lifecycle

2017-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact