Doctrine by topic · DGT Observatory

Surgical Implant: 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 20 rulings · 2015–2025

Current position

Surgical implants, prostheses, orthoses, and their components or accessories are taxed at the reduced rate of 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. The product must meet these objective requirements and, in certain cases, hold qualification from the competent body. If the purchaser has an accredited disability of 33% or higher, the 4% rate applies.

The DGT's position remains constant regarding the application of the 10% reduced rate for implants and their accessories that treat deficiencies. The doctrine has increasingly specified the inclusion of components and accessories necessary for the implant's functioning. Likewise, the application of the 4% rate for purchasers with accredited disabilities has been integrated.

Turning points

  1. V2648-16

    Establishes that accessories or electrodes may be taxed at 10% if they are delivered together with the implant and are considered part of the set.

  2. V0190-22

    Introduces the application of the 4% rate for the supply of prostheses, orthoses, and implants when the purchaser is a person with a disability of 33% or higher.

Analysis based on 20 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
V0402-25 20 Mar 2025

Balloon catheter subject to 10% VAT if classified as implant

SG de Impuestos sobre el Consumo
tipo impositivo reducidonomenclatura combinadaimplante quirúrgicouso directoproductos farmacéuticos LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.º a)
Affects CompanyExpat · Non-residentIndividual
V0959-20 21 Apr 2020

Hair prostheses and aesthetic implantation subject to 21% VAT

SG de Impuestos sobre el Consumo
prótesis capilarescirugía estéticatipo impositivoexencióncarácter accesorio LIVA — Ley 37/1992 del IVA art. 20.uno.3ºLIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.º
Affects CompanyExpat · Non-residentIndividual

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