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V1612-17 22 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

4% VAT rate applies to prostheses for persons with a disability of 33% or higher

A query was raised regarding the applicable VAT rate for prostheses for persons with disabilities and the timeframe for issuing credit notes. The DGT clarifies that prostheses for persons with a disability (degree ≥ 33%) are subject to the 4% rate, whereas the 10% rate applies based on the objective characteristics of the product.

The question raised

Rectification of invoice. Period for effecting the rectification.

The DGT's ruling

Prostheses, orthoses, and implants for persons with disabilities are taxed at 4% if the acquirer has a degree of disability equal to or greater than 33%. The supplier must retain the disability certification. The rectification of tax amounts must be carried out when the causes of the incorrect determination are identified, provided that four years have not elapsed since the accrual.

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