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V0740-16 24 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applied to disposable enteral feeding and infusion systems

The DGT has addressed whether disposable, single-use enteral feeding and infusion systems are subject to the reduced VAT rate. The DGT ruled that these systems are taxed at 10% as they fall under the category of devices for the treatment of disabling diseases.

The question raised

Applicable tax rate.

The DGT's ruling

Infusion and enteral feeding systems that are themselves disposable and single-use are taxed at the reduced rate of 10%. This criterion is based on the fact that these products are designed for the self-management and treatment of disabling diseases. However, the consumable components of such systems are taxed at the general rate of 21%, unless another reduced rate is applicable under other provisions of the Law.

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