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V2650-16 14 June 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

The 10% rate applies to a complete kit if accessories are necessary for the prosthesis implantation

A company has requested clarification on the VAT rate applicable to various accessories and components for surgical prostheses and implants. The DGT has ruled that if these products are supplied together with the prosthesis and are considered accessories to it, the reduced rate of 10% shall apply to the entire set.

The question raised

Applicable tax rate for the described products.

The DGT's ruling

Accessories and components of prostheses, orthoses, and surgical implants may be taxed at 10% if they are delivered jointly with the main product and are considered accessories thereof. For a product to be considered an accessory, it must not constitute an end in itself for the customer, but rather the means to enjoy the main operation. If the products are marketed separately, they shall be taxed individually according to their own nature. In the case of single-use instruments necessary for implantation that are discarded after the intervention, the 10% rate shall apply to the set if it is delivered as part of a kit or pack with the prosthesis.

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