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V1595-18 8 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Complete CPAP machines taxed at 10% VAT, while individual components are subject to 21%

A query was raised regarding whether continuous positive airway pressure (CPAP) machines and their parts (masks and tubing) qualify for the reduced VAT rate. The DGT has ruled that while complete CPAP units are subject to the 10% rate, components sold separately are subject to the standard rate.

The question raised

Applicable tax rate for the aforementioned equipment as a whole, and for the products (masks), for the supply of continuous positive airway pressure.

The DGT's ruling

The medical equipment as a whole, consisting of the pressure generator, the mask, and the tubing for respiratory treatment, is taxed at the reduced rate of 10%. However, the elements comprising said equipment, such as the generator, the mask, or the tubing considered individually, are taxed at the general rate of 21%. The law expressly excludes accessories, replacements, and spare parts of such goods from the application of the reduced rate.

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