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V3308-17 ·28 December 2017 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to visual impairment devices if the purchaser has a disability of 33% or higher

A company requested clarification on the VAT rate applicable to a smart camera device designed to assist blind or visually impaired individuals. The Directorate-General for Taxes (DGT) ruled that, as the device is classified as a prosthesis, a reduced rate of 4% applies provided the buyer can prove a disability level of 33% or higher.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment for assistive technologies, ensuring that individuals with significant disabilities can benefit from the reduced VAT rate on specific prosthetic devices.

Lifecycle

2017-12-28PublishedPublished 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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