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A company has requested clarification on the VAT rate applicable to a portable device used to measure creatinine and estimate the glomerular filtration rate. The Directorate-General for Taxes (DGT) states that the reduced 10% rate applies only if the product is classified under Chapter 30 of the Combined Nomenclature and is for direct consumer use, or if it meets the requirements for medical equipment intended for persons with disabilities.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido.
Para aplicar el tipo del 10% según el apartado a) del art. 91.Uno.1.6º, el producto debe estar en la NC 30, no ser medicamento, no estar exento y ser de uso directo por el consumidor final. Por otro lado, el apartado c) exige que el equipo esté diseñado para aliviar o tratar deficiencias para uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales. Si no se cumplen estos requisitos, se aplicará el tipo general del 21%.
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