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V2369-24 ·18 November 2024 ·consulta-vinculante Medium impact
Tax

Leg electrostimulator subject to 21% VAT as a dual-use item

A consultant with severe disability inquired about the VAT rate applicable to a leg electrostimulator intended to improve walking ability. The DGT ruled that the product must be taxed at the general rate of 21%, as it is not considered equipment for the exclusive use of persons with disabilities.

In 6 key points

How it affects those involved

This ruling clarifies that medical devices with potential non-medical applications are subject to the standard VAT rate rather than reduced rates.

Lifecycle

2024-11-18PublishedPublished 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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