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V0401-22 28 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

VAT rate for radiotherapy equipment may be 10% if for the personal and exclusive use of persons with disabilities

A medical instrumentation manufacturer has requested clarification on the VAT rate applicable to linear accelerators and radiotherapy systems. The DGT has determined that these could be taxed at 10% under specific conditions regarding use and design.

The question raised

Cuestión planteada Tipo del Impuesto sobre el Valor Añadido aplicable a la venta de los bienes descritos.

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