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V1475-17 8 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Reduced 10% VAT rate applies to complete CPAP machines, but not to individual components

A company requested clarification on whether continuous positive airway pressure (CPAP) machines and their parts qualify for the reduced VAT rate. The DGT has ruled that while the complete unit is subject to the 10% rate, individual components (such as generators, masks, or tubing) are subject to the standard 21% rate.

The question raised

Applicable tax rate to the aforementioned equipment as a whole, and to its component parts, for the supply of continuous positive airway pressure.

The DGT's ruling

The reduced rate of 10% applies to medical equipment designed to alleviate or treat deficiencies for the personal and exclusive use of persons with deficiencies, including respiratory treatment devices such as complete CPAP equipment (generator, mask, and tubing). However, the reduced rate does not apply to accessories, replacements, and spare parts of said goods, therefore the components of the CPAP equipment considered individually are taxed at the general rate of 21%.

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