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V4096-16 26 September 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Innowalk and Innowalk-Pro devices subject to 10% VAT, unless classified as orthoses to qualify for 4%

A company has requested clarification on the VAT rate applicable to Innowalk and Innowalk-Pro devices designed for people with disabilities. The DGT has ruled that these devices are subject to 10% VAT as assistive products; however, they may qualify for the 4% reduced rate if they are classified as orthoses and meet the specific requirements regarding their intended use.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

Los aparatos Innowalk e Innowalk-Pro tributan al tipo reducido del 10% por ser productos diseñados para aliviar deficiencias y de uso personal. No obstante, si el producto es calificado por el órgano competente como prótesis, ortesis o implante interno, tributará al 4% si se entrega a una persona con discapacidad (acreditando grado igual o superior al 33%) o a un establecimiento hospitalario con declaración de destino.

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