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V2824-23 17 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

21% VAT rate applies to external or internal staplers, unless they are implants at 10%

A company has requested clarification on the VAT rate applicable to skin staplers (external with removal and for internal use). The DGT has determined that both external and internal staplers are subject to 21% VAT, whereas staples that remain indefinitely in the body are subject to 10% VAT, provided they qualify as implants.

The question raised

Value Added Tax rate applicable to the aforementioned products.

The DGT's ruling

External skin suture staplers and their removable metal staples are taxed at 21%. Staples intended to remain indefinitely in the body are taxed at 10%, provided they are classified as implants according to current regulations. In kits containing products of different types, the rate of the main product applies if the others are accessories; if they are not accessories, each is taxed separately.

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