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V2894-14 29 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

4% VAT rate applied to cochlear implants for people with disabilities and 10% to their components

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%.

The question raised

Tax rate applicable to the supply of components and accessories of cochlear implants, and the rate applicable to the batteries used in them, when the recipient is a person with a certified disability exceeding 33 percent.

The DGT's ruling

Cochlear implants are taxed at 4% if the acquirer has a certified disability of 33% or higher and the product meets the concept of a prosthesis. The components and accessories of said implants are taxed at 10% as they are devices intended to compensate for physical deficiencies. Batteries and cells are taxed at 21% as they are susceptible to general use, regardless of the condition of the recipient.

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