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V3095-23 ·27 November 2023 ·consulta-vinculante Medium impact
Tax

10% VAT rate applied to special orthoprostheses and 4% to prostheses for persons with disabilities

The inquiry seeks clarification on the VAT rate applicable to invoices for orthoprosthetic products. The DGT clarifies that special orthoprostheses are subject to a 10% rate, whereas prostheses, orthoses, and internal implants for persons with disabilities (33% or higher) are subject to a 4% rate.

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2023-11-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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