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V0308-22 17 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

21% standard VAT rate applies to insulin pump fastening straps

The taxpayer inquired whether fastening straps used to carry insulin pumps on the leg or waist could qualify for the 10% reduced VAT rate. The Directorate General for Taxes (DGT) ruled that these accessories are not included in the reduced rate and must be taxed at the 21% standard rate.

The question raised

Application of the 10 percent Value Added Tax rate to the supplies of the described products.

The DGT's ruling

The reduced rate of 10% applies to medical equipment designed to alleviate or treat deficiencies for the personal and exclusive use of persons with deficiencies, according to an objective definition. However, the law expressly excludes accessories, replacements, and spare parts of such goods from this reduced rate. Therefore, fastening straps for carrying insulin pumps are taxed at the general rate of 21%.

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