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A company requested clarification on the VAT rate applicable to external pacemakers, radiofrequency generators, cardiac stimulators, and infusion pumps. The DGT ruled that the reduced 10% rate only applies to pacemakers if they qualify as surgical implants for the personal use of persons with disabilities, whereas the other equipment is subject to the standard rate as they are intended for general surgical use.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a los productos mencionados.
El tipo reducido del 10% se aplica a prótesis e implantes quirúrgicos diseñados para uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales. Los accesorios y componentes de dichos implantes también pueden tributar al 10% si son necesarios para su funcionamiento o implantación. No obstante, los productos destinados al uso general en áreas quirúrgicas, que no están diseñados para el alivio o tratamiento de deficiencias de uso personal, tributan al tipo general del 21%.
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