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A pharmaceutical and hospital equipment company has requested clarification on the VAT rate applicable to dialysis devices and their components. The Directorate-General for Taxes (DGT) has ruled that long-term, non-fungible equipment and materials are subject to a 10% rate, whereas single-use or fungible components are subject to the standard 21% rate.
Cuestión planteada Tipo impositivo aplicable los productos descritos tanto el dispositivo como sus componentes fungibles y no fungibles.
Los dispositivos para el tratamiento de la hemodiálisis en pacientes crónicos, la diálisis peritoneal domiciliaria y la diálisis por insuficiencia renal aguda, junto con sus materiales de uso prolongado y no fungibles (monitores, catéteres, etc.), tributan al tipo reducido del 10%. Los componentes fungibles o de un solo uso (soluciones, tubos, filtros, agujas, etc.) tributan al tipo general del 21%, ya que por sus características objetivas no son de uso personal y exclusivo para personas con deficiencias.
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