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V4281-16 5 October 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

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%.

The question raised

Possibility of applying the 4 percent rate to the acquisition of hearing aids and the 10 percent rate to complementary devices.

The DGT's ruling

Medical equipment intended to compensate for an incapacity for persons with hearing impairment, such as hearing aids, are taxed at 10% VAT. Prostheses, orthoses, and implants for persons with disabilities (degree equal to or greater than 33%) are taxed at 4%. Accessories, replacement parts, and spare parts of the aforementioned goods are excluded from the 10% rate. The rate for communication devices for hearing aids cannot be determined due to a lack of information regarding their nature.

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