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V1281-17 25 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

10% reduced VAT rate applies to non-fungible dialysis devices, regardless of hospital or home use

A taxpayer queried the VAT rate applicable to dialysis devices for both hospital and home use. The DGT ruled that non-fungible equipment and materials are subject to the 10% reduced rate, whereas fungible products are subject to the standard 21% rate.

The question raised

Applicable tax rate for these devices depending on hospital or home use.

The DGT's ruling

Devices for hemodialysis treatment in chronic patients, home peritoneal dialysis, and for acute renal failure, together with their non-fungible long-term use materials, are taxed at 10%. The use of these products in healthcare centers or at the patient's home does not alter this tax rate. Single-use or fungible products, such as dialysis solutions, connectors, cannulas, filters, or needles, are taxed at the general rate of 21%.

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