Doctrine by topic · DGT Observatory

Surgical Implants: 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 · 2015–2023

Current position

The reduced rate of 10% applies to prostheses, orthoses, orthoprostheses, and surgical implants, including their components and accessories that remain in the body. The products must be designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory deficiencies. Single-use products that are discarded after implantation are not considered accessories.

The DGT's position has remained constant since 2015, applying the reduced rate to implants and their accessories that fulfill the function of treating deficiencies. The distinction has been maintained between accessories that remain in the body and single-use products that are taxed at the general rate. The doctrine has not varied in its essential core throughout the sequence.

Turning points

  1. V1753-15

    Clarifies that single-use products that are discarded after implantation, such as instruments, are not included as accessories.

  2. V2197-16

    Establishes that administration equipment and administration accessory kits marketed separately are taxed at the general rate of 21%.

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

Rulings on this topic

20
V1930-23 5 Jul 2023

Intravesical hyaluronic acid subject to reduced 10% VAT rate

SG de Impuestos sobre el Consumo
tipo reducidoproductos farmacéuticosimplantes quirúrgicosnomenclatura combinadauso directo LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.º
Affects CompanyExpat · Non-residentIndividual

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