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A taxpayer queried which VAT rate applies to the repair and maintenance of cochlear implant components. The DGT ruled that the rate varies depending on the nature of the transaction and the status of the purchaser.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a los servicios de reparación.
Las entregas de implantes cocleares, sus componentes y accesorios tributan al 10%, o al 4% si el adquirente tiene una discapacidad igual o superior al 33%. Si la reparación se califica como entrega de bienes (cuando se aportan materiales significativos), se aplica el tipo del 10% o 4% según el caso. Si la reparación es una prestación de servicios (cuando los materiales aportados son insignificantes), tributará al tipo general del 21%.
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