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Orthoses: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 22 rulings · 2015–2022

Current position

Orthoses are taxed at the reduced VAT rate of 10% when they are designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory disabilities. The reduced rate of 4% is reserved exclusively for prostheses, orthoses, and internal implants delivered to persons with a certified disability of 33% or higher. If these design or recipient requirements are not met, the general rate of 21% applies.

The DGT's position remains constant regarding the application of the 10% rate for orthoses for personal use. The doctrine has clarified the distinction between the 10% rate for products for personal use and the 4% rate reserved for persons with certified disability. No changes in criterion are observed, but rather a delimitation of the scenarios for applying the reduced rates.

Turning points

  1. V4096-16

    Establishes the distinction between the 10% rate due to personal use design and the 4% rate if the product is classified as a prosthesis or orthosis and is delivered to persons with certified disability.

Analysis based on 22 of 22 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

22
V3979-15 15 Dec 2015

Reduced 10% VAT rate applies to orthodontic brackets and arches

SG de Impuestos sobre el Consumo
tipo reducidoortesisaparatos de ortodonciaproductos para uso intraoralcomponentes y accesorios LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.ºcLey 28/2014
Affects CompanyExpat · Non-residentIndividual

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