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Specific manual for people with disabilities

Medical equipment, devices and other instruments to alleviate or treat deficiencies

Regulations: Article 91. One. 1. 6. c. and ANNEX, eighth section of Law 37/1992

The VAT rate of 10% will be applied to the acquisitions of the goods listed below that, due to their objective characteristics, are designed to alleviate or treat deficiencies, for personal and exclusive use of people who have physical, mental, intellectual or sensory deficiencies.

Other accessories, spare parts and spare parts of said goods are not included.

  • Prostheses, orthoses, orthoprostheses and surgical implants , in particular those provided for in Royal Decree 1030/2006, of September 15, which establishes the portfolio of common services of the National System of Health and the procedure for its update, including its components and accessories.

    (However, the VAT rate of 4% will be applied to purchases of prostheses, orthoses and internal implants for people with disabilities).

  • Urine collection bags, incontinence pads and other urinary and fecal incontinence systems, including irrigation systems.

  • Devices for self-monitoring of ketone bodies and blood coagulation and other devices for self-monitoring and treatment of disabling diseases such as morphine infusion systems and oncological medications.

  • Lancing devices, automatic glucose level reading devices, insulin administration devices and other devices for self-monitoring and treatment of diabetes .

  • glasses, frames for prescription glasses, prescription contact lenses and the products necessary for their use, care and maintenance.

  • The tracheostomy and laryngectomy cannulas.

  • Therapeutic and wheelchair chairs , as well as anti-decubitus cushions and harnesses for their use, crutches, walkers and cranes to move people with disabilities.

  • Lifting platforms, wheelchair lifts , stair chair adapters, portable ramps and self-supporting bars.

  • Devices and other instruments intended to reduce internal injuries or malformations, such as jockstraps and compression garments for varicose veins.

  • home dialysis and respiratory treatment devices .

  • Medical equipment, devices and other instruments, intended to compensate for a defect or disability, that are designed for personal and exclusive use of people with visual and hearing impairments.

  • The following assistive products that are designed for personal and exclusive use of people with physical, mental, intellectual or sensory disabilities:

    • Support products for dressing and undressing: shoe horns and shoe lifters with special handles to reach the floor, hangers, hooks and rods to hold clothes in a fixed position.

    • Support products for grooming functions: lifts, armrests and backrests for the toilet.

    • Support products for washing, bathing and showering: brushes and sponges with special handles, bath or shower chairs, bath boards, stools, support products to reduce the length or depth of the bath, support bars and handles.

    • Support products to enable the use of new information and communication technologies , such as mice for head or eye movements, high contrast keyboards, blinking buttons, software to enable writing and the management of the device for people with severe motor disabilities through voice.

    • Support products and devices that enable people with motor disabilities to grasp, operate, and reach objects: long gripping pliers and grip adapters.

    • Functional stimulators.