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A company has requested a ruling on whether software intended for optical professionals and software prescribed to patients for home treatment can qualify for the reduced VAT rate. The DGT has determined that these programs are not included in the list of goods eligible for the 10 per cent rate.
Cuestión planteada Tipo impositivo aplicable a los equipos de software descritos.
El software para ópticos-optometristas no se considera incluido en la categoría de equipos médicos para compensar defectos o en la de productos para el uso de gafas y lentes de contacto. Por tanto, debe tributar al tipo impositivo general del 21 por ciento, independientemente de quién sea el adquirente. La aplicación del tipo reducido del 10 por ciento requiere que los bienes cumplan la condición objetiva de estar diseñados para aliviar o tratar deficiencias para uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales.
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