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V1692-24 10 July 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

ECMO life support systems subject to 21% VAT as they are not for personal and exclusive use

A company has requested a ruling on whether a mechanical cardiopulmonary assist device (ECMO) qualifies for the reduced 10% VAT rate. The Directorate General for Taxes (DGT) has ruled that the standard 21% rate must be applied.

The question raised

Question raised: Applicable tax rate, for Value Added Tax purposes, to the supplies of this type of product.

The DGT's ruling

The reduced rate of 10% applies to medical equipment designed to alleviate or treat impairments for the personal and exclusive use of persons with physical, mental, intellectual or sensory impairments. The ECMO system does not meet this requirement, as it is designed for general and/or mixed use in hospital areas. Therefore, the tax rate of 21% applies.

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