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V2302-25 ·26 November 2025 ·consulta-vinculante Medium impact
Tax

Purchase of hyperbaric camera subject to 21% VAT rate

A disabled consultant asks whether buying a hyperbaric chamber for personal medical treatment qualifies for the reduced 10% VAT rate. The DGT states that this product is not included in the list of goods eligible for the reduced rate in the VAT Law Annex.

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2025-11-26PublishedPublished 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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