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The applicant inquired about the VAT rate applicable to a three-dimensional sheath used to guide electrodes during pacemaker implantation. The DGT ruled that the standard rate of 21% applies, though it may qualify for the reduced rate of 10% if deemed an accessory to a product already taxed at that rate.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable al producto sanitario vaina para implantación de electrodos.
La vaina para la instalación de electrodos tributa al 21%. Sin embargo, aplicará el tipo reducido del 10% si el producto es accesorio a la entrega de un producto que tribute al tipo del 10%, como ocurre con ciertos implantes quirúrgicos y sus accesorios. Para que un producto sea accesorio, no debe constituir un fin en sí mismo para el cliente, sino el medio para disfrutar de la operación principal.
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