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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.
Cuestión planteada Tipo impositivo aplicable a los citados equipos en su conjunto, y a sus partes componentes, para el suministro de presión positiva continua en la vía aérea.
El tipo reducido del 10% se aplica a los equipos médicos diseñados para aliviar o tratar deficiencias para uso personal y exclusivo de personas con deficiencias, incluyendo los dispositivos de tratamiento respiratorio como el equipo CPAP completo (generador, máscara y tubuladura). Sin embargo, no se aplica el tipo reducido a los accesorios, recambios y piezas de repuesto de dichos bienes, por lo que los componentes del equipo CPAP considerados individualmente tributan al tipo general del 21%.
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