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V2091-18 16 July 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

21% standard VAT rate applies to elastomeric pumps for post-operative infusion

A company has requested clarification on the VAT rate applicable to elastomeric pumps for drug infusion and their components. The DGT has ruled that pumps intended for post-operative use do not meet the requirements for the reduced rate and are therefore subject to the 21% standard rate.

The question raised

Applicable tax rate for Value Added Tax purposes.

The DGT's ruling

Morphine infusion systems, medicines, and enteral feeding systems are taxed at 10% if they are designed for the self-management of disabling diseases. However, elastomeric pumps intended primarily for post-operative use do not meet the condition of being designed to alleviate or treat deficiencies personally and exclusively for persons with physical, mental, intellectual, or sensory impairments. Therefore, these pumps are taxed at the general rate of 21%. Consumable components taxed separately are subject to 21% unless another reduced rate is applicable.

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