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V2302-25 26 November 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Purchase of hyperbaric camera subject to 21% VAT rate

A disabled consultant asks whether buying a hyperbaric chamber for personal medical treatment qualifies for the reduced 10% VAT rate. The DGT states that this product is not included in the list of goods eligible for the reduced rate in the VAT Law Annex.

The question raised

Value Added Tax rate applicable to the acquisition of said hyperbaric chamber

The DGT's ruling

The reduced rate of 10% applies to medical equipment designed to alleviate or treat deficiencies, for the personal and exclusive use of persons with physical, mental, intellectual, or sensory deficiencies, provided they are listed in the schedule of section eight of the Annex to Law 37/1992. Since the hyperbaric chamber is not included in said schedule, it must be taxed at the general rate of 21%.

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