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A taxpayer queried whether masks and nasal filters intended for immunocompromised and oncology patients could qualify for the reduced VAT rate. The DGT ruled that these products do not meet the requirements for the 10% rate.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a los productos descritos.
Las mascarillas y filtros nasales de protección respiratoria para inmunodeprimidos y pacientes oncológicos tributan al tipo general del 21%. Estos productos no cumplen los requisitos del artículo 91.Uno.1.6.º c) de la Ley 37/1992, que exige que los equipos médicos estén diseñados para aliviar o tratar deficiencias para uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales. Se señala que, en productos similares, las mascarillas consideradas individualmente tributan al tipo general.
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