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V2710-23 6 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

21% standard VAT rate applied to neuromodulation device as it fails the exclusive design requirement for persons with disabilities

A consultant with a disability inquired whether a neuromodulation device could be taxed at the reduced rate of 10%. The DGT ruled that, as the product is for general use by all types of patients, it does not meet the requirement of being designed exclusively for persons with disabilities.

The question raised

Applicability of the 10 percent Value Added Tax rate to the neuromodulation device.

The DGT's ruling

The reduced rate of 10% applies to medical equipment and assistive products which, due to their objective characteristics, are designed to alleviate or treat impairments for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments. The neuromodulation device in question, being intended for pain relief and being for general use for all types of patients, does not meet this condition of exclusive design. Therefore, it must be taxed at the general rate of 21%.

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