Doctrine by topic · DGT Observatory

Fungible Components: DGT doctrinal evolution

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

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2015–2018

Current position

Fungible components, single-use items, or spare parts (such as tubes, syringes, solutions, filters, or needles), are taxed at the general rate of 21%. The reduced rate of 10% for Value Added Tax (IVA) is reserved for products designed for the self-monitoring and treatment of disabling diseases that are for personal and exclusive use. Elements that do not meet the condition of personal use for people with disabilities do not qualify for the reduced rate.

The DGT's position has remained constant throughout the analyzed sequence. No changes are observed in the treatment of fungible components, which are systematically taxed at 21% compared to the 10% rate applied to the main systems. The doctrine is limited to reiterating the distinction between the main device and its replacement or single-use elements.

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

Rulings on this topic

8
V0596-17 8 Mar 2017

Hemodialysis devices and non-disposable materials subject to 10% VAT

SG de Impuestos sobre el Consumo
tipo reducidotipo generalmateriales no fungiblescomponentes fungiblesdispositivos de diálisis LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.ºLIVA — Ley 37/1992 del IVA art. anexo octavo
Affects CompanyExpat · Non-residentIndividual

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