Skip to content
V4281-16 ·5 October 2016 ·consulta-vinculante Medium impact
Tax

Hearing aids taxed at 10% VAT, unless they are prostheses for persons with a disability of 33% or more

The inquirer asks whether hearing aids and their complementary devices are subject to 4% or 10% VAT. The DGT clarifies that hearing aids are taxed at 10%, but prostheses, orthoses, and implants for persons with a disability of 33% or higher may be taxed at 4%.

In 6 key points

Lifecycle

2016-10-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact