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The inquiry examines whether certain items, such as bicarbonate and acid cartridges, water treatment systems, and fistula needles, qualify for the reduced VAT rate as accessories to dialysis equipment. The Directorate General for Taxes (DGT) ruled that these consumable, single-use products must be taxed at the standard rate of 21%.
Cuestión planteada Tipo impositivo aplicable a las entregas de cartuchos de bicarbonato, ácido, sistemas de tratamiento de agua, y agujas de fístula como productos accesorios a la entrega del dispositivo dializador.
Las entregas de productos fungibles o de un solo uso utilizados en diálisis, como componentes líquidos, concentrados, conectores, agujas y accesorios, tributan al tipo general del 21%. Esto se mantiene aunque su entrega sea conjunta con los dispositivos de tratamiento de diálisis y se considere accesoria a la entrega de estos. No obstante, podrían aplicar el tipo reducido del 10% si les fuera aplicable por otros preceptos de la Ley, como por ejemplo si se consideran medicamentos.
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