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A medical device company requested clarification on the VAT rate applicable to an implantable defibrillator and its electrodes. The DGT ruled that the defibrillator qualifies for the reduced 10% rate as a surgical implant, whereas electrodes are subject to the standard rate unless sold together with the implant as an accessory.
Cuestión planteada Tipo impositivo aplicable a los productos objeto de consulta.
El desfibrilador, al ser un marcapasos especial que se implanta en el cuerpo, tributa al 10% por ser un implante quirúrgico diseñado para tratar deficiencias. Los electrodos, individualmente considerados, tributan al tipo general, a menos que se entreguen conjuntamente con el implante y se consideren accesorios de este. En ese caso de entrega conjunta, todo el conjunto tributará al tipo reducido del 10%.
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