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A query was raised regarding whether devices designed to reduce injuries and improve circulation in diabetic patients qualify for the reduced VAT rate. The DGT has determined that these do not fall under the category of medical equipment for diabetes self-management.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido.
Los aparatos Happy legs y Manos sanas no se consideran incluidos en la categoría de equipos médicos, aparatos o instrumental diseñados para aliviar o tratar deficiencias para uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales. Por tanto, las entregas, adquisiciones intracomunitarias o importaciones de estos bienes tributan al tipo impositivo general del 21 por ciento.
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