Medical and assistive devices (including spectacles, wheelchairs and prostheses)
They pay a 4% tax on the sale of prostheses, orthoses and internal implants for people with disabilities.
The following assets are taxed at 10%:
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Glasses, frames for prescription glasses, prescription contact lenses and the products necessary for their use, care and maintenance.
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Lancing devices, automatic glucose level reading devices, insulin administration devices and other devices for the self-monitoring and treatment of diabetes.
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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.
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Urine collection bags, incontinence pads and other systems for urinary and fecal incontinence, including irrigation systems.
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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 Health System and the procedure for its updating, including its components and accessories.
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Tracheostomy and laryngectomy cannulas.
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Therapeutic and wheelchair chairs, as well as stretcher cushions and harnesses for their use, crutches, walkers and cranes to mobilize people with disabilities.
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Devices and other instruments intended to reduce internal injuries or malformations, such as jockstraps and compression garments for varicose veins.
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Home dialysis and respiratory treatment devices.
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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.
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The following assistive products that are designed for personal and exclusive use of people with physical, mental, intellectual or sensory disabilities:
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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.
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Support products for grooming functions: lifts, armrests and backrests for the toilet.
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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.
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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 handling of the device for people with severe motor disabilities through voice.
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Support products and devices that enable people with motor disabilities to grasp, operate, and reach objects: long gripping pliers and grip adapters.
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Functional stimulators.
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