Doctrine by topic · DGT Observatory

Accessories and Spare Parts: 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 8 rulings · 2016–2025

Current position

The reduced VAT rate of 10% applies to medical equipment and support products designed to alleviate deficiencies. However, the regulations expressly exclude accessories, spare parts, and replacement parts for such goods from this rate. As these items are not included in the annex of products with a reduced rate, they are taxed at the general rate of 21%.

The DGT's position has remained constant since 2016. All analyzed rulings confirm that accessories, spare parts, and replacement parts for medical equipment do not benefit from the reduced rate and must be taxed at 21%. No changes have been observed in the interpretation of this legal exclusion.

Analysis based on 7 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V0511-25 28 Mar 2025

Sunglass clip accessories taxed at 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivo reducidobase imponibleaccesorios y recambiosvalor de mercadoprecio único LIVA — Ley 37/1992 del IVA art. 79.DosLIVA — Ley 37/1992 del IVA art. 90
Affects CompanyExpat · Non-residentIndividual
V1428-24 13 Jun 2024

Neoprene covers for crutches and walkers subject to 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivotipo reducidoproductos de apoyoequipos médicosaccesorios y recambios LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6º.c
Affects CompanyExpat · Non-residentIndividual
V0757-22 7 Apr 2022

Wheelchair repairs and certain spare parts subject to 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivosillas de ruedasservicios de reparaciónaccesorios y recambiosdiscapacidad LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.c
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.
Email
Contact