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The inquiry asks whether the reduced VAT rate applies to the blood filter (dialyser) or the dialysis machine. The DGT rules that the machine is taxed at 10% as a treatment device, whereas the filter, being a single-use fungible product, is subject to the standard 21% rate.
Cuestión planteada Solicita aclaración respecto de la consulta V0432-16 para saber si el tipo reducido se aplica al filtro de sangre que se suele llamar "dializador", o bien se refiere al monitor o máquina encargada de bombear la sangre.
Las máquinas dializadoras que bombean la sangre y monitorizan el proceso tributan al tipo reducido del 10%. El dializador para hemodiálisis, al ser un producto de un solo uso que se desecha tras cada sesión, es un componente fungible y tributa al tipo general del 21%.
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