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The taxpayer asks which VAT rate applies to a cerclage pessary, a device used to treat cervical shortening. The DGT indicates that it may be taxed at 10% if it is classified as a surgical implant and is designed to alleviate or treat deficiencies.
Question posed: Tax rate applicable for Value Added Tax purposes.
The reduced rate of 10% applies to prostheses, orthoses, and surgical implants 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 deficiencies. For the product in question, the 10% rate shall be applicable provided it is classified as a surgical implant by the competent body and meets said objective requirements. Otherwise, the general rate of 21% shall apply.
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