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V1595-18 ·8 June 2018 ·consulta-vinculante Medium impact
Tax

Complete CPAP machines taxed at 10% VAT, while individual components are subject to 21%

A query was raised regarding whether continuous positive airway pressure (CPAP) machines and their parts (masks and tubing) qualify for the reduced VAT rate. The DGT has ruled that while complete CPAP units are subject to the 10% rate, components sold separately are subject to the standard rate.

In 6 key points

How it affects those involved

Businesses selling respiratory medical equipment must distinguish between complete sets and individual spare parts to ensure correct VAT application.

Lifecycle

2018-06-08PublishedPublished 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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