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V0190-22 ·7 February 2022 ·consulta-vinculante Medium impact
Tax

The 4% rate applies to prostheses, orthoses, and implants for persons with a disability equal to or greater than 33%

The consultant asks whether her sensory enhancement products for persons with visual impairment may be taxed at the reduced rate of 4%. The DGT clarifies that the 4% rate requires the product to be classified as a prosthesis, orthosis, or implant and that the acquirer must have a disability equal to or greater than 33%.

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2022-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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