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V3217-21 27 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

The reduced VAT rate of 10% applies to the ring pessary with pull ring if it is classified as a surgical implant

A company inquires about the VAT rate applicable to a ring pessary with pull ring for treating incontinence and prolapse. The DGT indicates that the 10% rate may be applied if the product is classified as a surgical implant and meets the design requirements for alleviating deficiencies.

The question raised

Question raised: Tax rate applicable for the purposes of Value Added Tax.

The DGT's ruling

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 ring pessary with pull ring to be taxed at 10%, it must be classified as a surgical implant by the competent authority and meet said objective requirements. Otherwise, the general rate of 21% shall apply.

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