Skip to content
Back to index
V3219-21 27 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

The 10% VAT rate applies to the PRIMUS product only if it qualifies as a prosthesis, orthosis, or orthoprosthesis

A company inquires which VAT rate applies to an orthopedic device for erectile dysfunction. The DGT responds that the reduced rate of 10% is only applicable if the product is a prosthesis, orthosis, or orthoprosthesis according to the Annex of the Law; otherwise, the general rate of 21% shall apply.

The question raised

Question raised: Applicable tax rate for Value Added Tax purposes.

The DGT's ruling

The reduced rate of 10% applies to goods 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. In the case of prostheses, orthoses, and implants, the reduced rate extends to their components and accessories. The PRIMUS product shall be taxed at 10% only if it is classified as a prosthesis, orthosis, or orthoprosthesis; in any other case, the general rate of 21% applies.

Email
Contact