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V0648-25 10 April 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Glasses and hearing aids taxed at 4% if buyer has 33% or higher disability

The DGT clarifies that the VAT rate for glasses and hearing aids purchased by people with 66% disability depends on whether the disability is visual for glasses and on the individual's condition for both products.

The question raised

Question posed: Value Added Tax rate applicable to the described operations.

The DGT's ruling

Prescription glasses are taxed at 4% if the acquirer has a certified disability of 33% or higher relating to the visual organ; otherwise, they are taxed at 10%. Hearing aids are taxed at 10% due to their nature as medical equipment for sensory impairments, but the 4% rate shall apply if the acquirer has a duly certified disability of 33% or higher.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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