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A company inquires as to which VAT rate applies to an orthopedic device for the treatment of hypogonadism and erectile dysfunction. The DGT indicates that the reduced rate of 10% applies if the product meets the objective definition of prosthesis, orthosis, or orthoprosthesis set forth in the Annex to the Law.
Question raised: VAT tax rate.
The reduced rate of 10% applies to medical equipment and devices designed to alleviate or treat deficiencies, for the personal and exclusive use of persons with physical, mental, intellectual, or sensory deficiencies. In the specific case, the product ANDROEXTENDER shall be subject to 10% VAT provided it is considered a prosthesis, orthosis, or orthoprosthesis as established in the Annex to the VAT Law.
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