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V0504-18 22 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Hemodialysis machines taxed at 10% VAT, while single-use blood filters taxed at 21%

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.

The question raised

Clarification is requested regarding ruling V0432-16 to determine whether the reduced rate applies to the blood filter, commonly referred to as a "dialyzer," or whether it refers to the monitor or machine responsible for pumping the blood.

The DGT's ruling

Dialysis machines that pump blood and monitor the process are taxed at the reduced rate of 10%. The hemodialysis dialyzer, being a single-use product that is discarded after each session, is a fungible component and is taxed at the general rate of 21%.

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