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V3218-21 27 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

The PESARIO GELLHORN product shall be taxed at 10% VAT if it is classified as a surgical implant and meets objective requirements

The taxpayer asks which VAT rate applies to a medical device (pessary) for treating uterine prolapse. The DGT responds that the reduced rate of 10% shall apply provided that the product is classified as a surgical implant and is designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments.

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 impairments. For the product in question, the 10% rate shall be applicable if it is classified as a surgical implant by the competent authority and meets said objective requirements; otherwise, the general rate of 21% shall apply.

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