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An ophthalmology clinic asks whether the supply of an intraocular lens in cataract surgery is exempt from VAT. The DGT responds that the supply of the lens is an accessory service to the surgery, which is exempt as it constitutes medical assistance.
Cuestión planteada Tratamiento en el Impuesto sobre el Valor Añadido a la entrega de la lente intraocular en el marco de la cirugía de cataratas, en concreto si le es aplicable la exención prevista en el artículo 20.Uno.3º de la Ley 37/1992.
La cirugía de cataratas está exenta de IVA según el artículo 20.Uno.3º de la Ley 37/1992 si tiene finalidad de diagnóstico, prevención o tratamiento. La entrega de la lente intraocular se considera una prestación accesoria a la operación principal y no un fin en sí mismo para el paciente. Por tanto, la exención de la asistencia médica comprende tanto la operación como la entrega de la lente incorporada, independientemente de quién pague la factura.
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