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MEDIUM
FISCAL

Purchase of hyperbaric camera subject to 21% VAT rate

V2302-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2302-25
Published
26 Nov 2025

Summary

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.

In 6 key points

Lifecycle

2025-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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