Doctrine by topic · DGT Observatory

Accessoriness: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 16 rulings · 2016–2024

Current position

Surgical implants are taxed at 10% if they are designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory deficiencies. In kits or packs, the reduced rate applies to the whole if the main product is an implant and the other elements are accessories to it. Elements that do not meet the condition of accessoriness are taxed separately according to their corresponding rate.

The DGT's position remains constant in the application of the reduced rate to kits where the main product is an implant and the other elements are necessary accessories. Throughout the rulings, it has been reiterated that products that are not accessories, such as generic instruments or drainage lines, must be taxed separately. No changes in criterion are observed, but rather a systematic application of the concept of accessoriness to medical products.

Analysis based on 15 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16

V2631-24 20 Dec 2024

10% VAT rate applies to surgical implant kits if instruments are ancillary to the main product

SG de Impuestos sobre el Consumo

tipo reducidoimplante quirúrgicoaccesoriedadproducto principalkit LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.6.a

Affects CompanyExpat · Non-residentIndividual

V0343-24 12 Mar 2024

The assignment of e-books by telephone operators is taxed independently from the telephony service

SG de Impuestos sobre el Consumo

prestación independienteservicio prestado por vía electrónicatipo reducidoaccesoriedadlibro electrónico LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2483-22 1 Dec 2022

Heating and domestic hot water supplies must be taxed at the standard 21% VAT rate

SG de Impuestos sobre el Consumo

tipo impositivoprestación de serviciossuministro de calefacciónagua caliente sanitariaaccesoriedad LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2332-22 10 Nov 2022

Heating services subject to 21% VAT, unless involving a supply of natural gas

SG de Impuestos sobre el Consumo

tipo impositivoprestación de serviciosentrega de bienesgas naturalaccesoriedad LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V2021-22 21 Sept 2022

Benefits from contracts independent of aircraft delivery do not qualify for the accessory exemption

SG de Impuestos sobre el Consumo

accesoriedadexenciónentrega de bienesprestación de serviciosobjetos incorporados LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 11

Affects CompanyExpat · Non-residentIndividual

V0268-22 14 Feb 2022

10% VAT rate applies to diabetes devices and test strips, but not to lancets or control solutions

SG de Impuestos sobre el Consumo

tipo reducidodispositivos de punciónaccesoriedadautocontrol de la diabetestiras reactivas LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.6.c)

Affects CompanyExpat · Non-residentIndividual

V2665-20 17 Aug 2020

The 10% VAT rate applies to certain medical devices, such as Hemospray or incontinence catheters, if specific requirements are met

SG de Impuestos sobre el Consumo

tipo reducidonomenclatura combinadaaccesoriedadproducto sanitarioimplantable LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V1867-20 9 Jun 2020

Online teaching services may be VAT exempt if there is direct human intervention

SG de Impuestos sobre el Consumo

servicio prestado por vía electrónicaexención por servicios educativosprestación únicaintervención humanaenseñanza a distancia LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V0522-19 12 Mar 2019

Components of a kit that are not accessories to the main product are taxed at the 21% standard rate

SG de Impuestos sobre el Consumo

tipo reducidotipo generalaccesoriedadproducto principalimplante quirúrgico LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.ºLey 28/2014

Affects CompanyExpat · Non-residentIndividual

V0606-18 6 Mar 2018

10% reduced VAT rate applies to pharmaceutical products meeting Combined Nomenclature and direct use requirements

SG de Impuestos sobre el Consumo

tipo impositivo reducidonomenclatura combinadaconsumidor finalproductos farmacéuticosaccesoriedad LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.aLIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.c

Affects CompanyExpat · Non-residentIndividual

V1452-17 7 Jun 2017

Construction of vessels using own materials constitutes a supply of goods subject to VAT in Spain

SG de Impuestos sobre el Consumo

entrega de bienesprestación de serviciosoperación complejaexenciónlugar de realización LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V1253-17 23 May 2017

The 10% rate applies to pharmaceutical products under CN 30 suitable for direct use by the end consumer

SG de Impuestos sobre el Consumo

tipo impositivo reducidonomenclatura combinadaconsumidor finalaccesoriedadproductos farmacéuticos LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.aLIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.c

Affects CompanyExpat · Non-residentIndividual

V0723-17 21 Mar 2017

Vending machine beverage sales constitute a supply of goods independent of gym services

SG de Impuestos sobre el Consumo

entrega de bienesprestación de serviciosaccesoriedadtipo impositivo reducidomáquinas expendedoras LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V5428-16 22 Dec 2016

Reduced 10% VAT rate applied to temporary haemodialysis catheters and their accessory kits

SG de Impuestos sobre el Consumo

tipo reducidoaccesoriedadproducto sanitariocatétereshemodiálisis LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.cLIVA — Ley 37/1992 del IVA art. 79.2

Affects CompanyExpat · Non-residentIndividual

V2197-16 23 May 2016

Yttrium-90 TheraSphere glass microspheres and implantation kits subject to 10% VAT

SG de Impuestos sobre el Consumo

tipo reducidoimplantes quirúrgicosaccesoriedadprestación únicakit de un solo uso LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.ºLIVA — Ley 37/1992 del IVA art. 79.dos

Affects CompanyExpat · Non-residentIndividual

V1717-16 19 Apr 2016

10% VAT rate applies to kits containing a main implant and necessary accessories for implantation

SG de Impuestos sobre el Consumo

tipo reducidoaccesoriedadimplante quirúrgicoprestación únicaproducto principal LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.cLIVA — Ley 37/1992 del IVA art. 91.Dos.1.5

Affects CompanyExpat · Non-residentIndividual

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.

Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.

Contact