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V1920-23 ·5 July 2023 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to neuromodulation suits if used as functional stimulators for people with disabilities

A taxpayer inquired whether a neuromodulation suit for their daughter, who suffers from a degenerative disease, should be taxed at 10% or 21% VAT. The Directorate General for Taxes (DGT) ruled that if the device serves as a functional stimulator for the personal use of persons with disabilities, the reduced 10% rate applies.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for specialized medical devices, ensuring that functional stimulators for individuals with disabilities benefit from the lower tax rate rather than the standard rate.

Lifecycle

2023-07-05PublishedPublished 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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