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This ruling examines which pharmaceutical products and medical equipment qualify for the 10% tax rate following amendments to the VAT Act. The DGT clarifies the requirements for products listed under the Combined Nomenclature and the scope of medical equipment intended for persons with disabilities.
Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido
Para productos farmacéuticos del Capítulo 30, se requiere que no sean medicamentos, que no estén exentos y que sean susceptibles de uso directo por el consumidor final. Los equipos médicos para personas con deficiencias físicas, mentales, intelectuales o sensoriales tributan al 10% si cumplen requisitos objetivos de diseño para su uso personal y exclusivo. Los accesorios de prótesis que son necesarios para su funcionamiento pueden recibir el mismo tratamiento que la prótesis principal si se consideran prestaciones accesorias.
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