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A hospital has requested clarification on the VAT rates applicable to the supply of hemodialysis consumables and whether the leasing of monitors constitutes an ancillary service. The DGT has determined the specific rates for each product and confirmed that the leasing of monitors is not subject to VAT.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido a las prestaciones descritas. Consideración de la cesión de los monitores como prestación accesoria del suministro del kit o pack del material fungible para diálisis.
Los productos fungibles y de un solo uso tributan al 21%, excepto las líneas de diálisis e infusión que, al ser un circuito extracorpóreo sanguíneo, tributan al 10%. La cesión gratuita de monitores no está sujeta al impuesto si su única razón de ser es la comercialización de los productos de la empresa. Si la cesión de monitores no fuera gratuita, se aplicaría el tipo general del 21% por ser una prestación de servicios.
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