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V2710-23 ·6 October 2023 ·consulta-vinculante Medium impact
Tax

21% standard VAT rate applied to neuromodulation device as it fails the exclusive design requirement for persons with disabilities

A consultant with a disability inquired whether a neuromodulation device could be taxed at the reduced rate of 10%. The DGT ruled that, as the product is for general use by all types of patients, it does not meet the requirement of being designed exclusively for persons with disabilities.

In 6 key points

How it affects those involved

This ruling clarifies that medical devices intended for a broad patient base, rather than being specifically and exclusively designed for people with disabilities, do not qualify for reduced VAT rates.

Lifecycle

2023-10-06PublishedPublished 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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