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A medical device company has enquired whether its surgical products qualify for the 0% VAT rate due to COVID-19 or the reduced 10% rate. The DGT has ruled that the 0% rate requires simultaneous compliance with the Annex description and delivery to a public law entity, clinic, or hospital. Furthermore, the 10% rate applies only to products intended for the personal and exclusive use of persons with disabilities.
Cuestión planteada Si a dichas entregas les resultaría de aplicación el tipo cero del Impuesto sobre el Valor Añadido previsto en el artículo 8 del Real Decreto-ley15/2020. En caso de respuesta negativa, si sería aplicable el tipo impositivo del 10 por ciento recogido en el artículo 91.Uno.1.6º.c), en relación con el Anexo octavo de la Ley 37/1992.
Para aplicar el tipo del 0%, el bien debe cumplir simultáneamente el código NC y la descripción del Anexo del Real Decreto-ley 27/2020, y el destinatario debe ser entidad de Derecho Público, clínica o centro hospitalario (entendiendo estos últimos como centros con régimen de internamiento). El tipo reducido del 10% se aplica a equipos médicos diseñados para aliviar o tratar deficiencias para uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales. Los productos para cirugía que no cumplen estas condiciones tributan al tipo general del 21%.
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