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V2894-14 ·29 October 2014 ·consulta-vinculante Medium impact
Tax

4% VAT rate applied to cochlear implants for people with disabilities and 10% to their components

A company sought clarification on the VAT rates applicable to cochlear implants, their accessories, and the batteries used by people with disabilities. The DGT has determined that implants may be taxed at 4% if the purchaser has a disability of 33% or higher, whereas components and accessories are taxed at 10% and batteries at 21%.

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2014-10-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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