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V2014-22 ·21 September 2022 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to neuromodulation suits if used as functional stimulators for personal use

A private individual enquired about the VAT rate applicable to a neuromodulation suit for neurological conditions. The DGT ruled that a 10% rate applies if the device is a functional stimulator designed for the personal use of individuals with impairments.

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2022-09-21PublishedPublished 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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