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V2439-19 ·13 September 2019 ·consulta-vinculante Medium impact
Tax

The medical device for notifying epileptic seizures shall be taxed at the general VAT rate of 21 percent

A query is made regarding the VAT rate applicable to an earbud that captures electrical signals from the brain to notify of epileptic seizures. The DGT determines that this product is not included in the list of goods subject to a reduced rate and must apply the general rate.

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2019-09-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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