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V2821-23 17 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Titanium ligation clips may qualify for 10% VAT if classified as surgical implants and meet design requirements

A medical device company has requested a ruling on whether titanium clips for blood vessel ligation are subject to the reduced VAT rate. The DGT has indicated that the 10% rate may apply provided the product is classified as a prosthesis, orthosis, or surgical implant and meets the design requirements for treating physical deficiencies.

The question raised

Value Added Tax rate applicable to the aforementioned products.

The DGT's ruling

The reduced rate of 10% applies to products which, due to their objective characteristics, are designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual or sensory impairments. For titanium clips to qualify for this rate, they must be considered prostheses, orthoses or surgical implants according to current regulations. If they do not meet this classification or the design requirements, the general rate of 21% shall apply.

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