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A company sought clarification on the VAT rates applicable to cochlear implants, their accessories, and the batteries used by people with disabilities. The DGT has determined that implants may be taxed at 4% if the purchaser has a disability of 33% or higher, whereas components and accessories are taxed at 10% and batteries at 21%.
Cuestión planteada Tipo impositivo aplicable a las entregas de componentes y accesorios de los implantes cocleares, y tipo aplicable a las pilas que llevan los mismos, cuando el destinatario sea un persona con minusvalía acreditada superior al 33 por ciento.
Los implantes cocleares tributan al 4% si el adquirente tiene una discapacidad igual o superior al 33% acreditada y el producto cumple el concepto de prótesis. Los componentes y accesorios de dichos implantes tributan al 10% por ser aparatos destinados a suplir deficiencias físicas. Las pilas y baterías tributan al 21% por ser susceptibles de un uso general, independientemente de la condición del destinatario.
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