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The inquiry asks whether a component for an Ultrashape Contour laser device qualifies for the reduced VAT rate. The DGT ruled that neither the laser device nor its spare parts are included in the list of goods eligible for the 10% rate.
Cuestión planteada Tipo impositivo aplicable al equipo láser y sus componentes.
Los equipos láser y sus componentes o recambios no se consideran equipos médicos destinados a compensar defectos o incapacidades para uso personal de personas con deficiencia visual o auditiva. Por tanto, deben tributar al tipo impositivo general del 21%.
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