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V0685-20 3 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applies to certain medical products designed for personal use by persons with disabilities

The taxpayer requested clarification on the VAT rate applicable to various medical products. The DGT ruled that the reduced 10% rate depends on whether the products are designed for the personal and exclusive use of persons with physical, mental, intellectual, or sensory disabilities.

The question raised

Value Added Tax rate applicable to the described products.

The DGT's ruling

The reduced rate of 10% applies to products which, due to their objective characteristics, are designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory disabilities. Products such as tracheal tubes, Guedel cannulae, or urinary catheters are taxed at 10%. Others, such as rectal probes or urethral catheters, are only taxed at 10% if they are specifically intended for situations of urinary or fecal incontinence. Products that do not meet this condition of personal use for persons with disabilities, such as probes for measuring abdominal pressure or universal connectors, are taxed at the general rate of 21%.

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