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Medical and assistive devices (including spectacles, wheelchairs and prostheses)

They pay 4% tax on the sale of prostheses, orthoses and internal implants for people with disabilities.

The following assets are taxed at 10%:

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

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

  • 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 oncology drugs.

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

  • 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.

  • Tracheostomy and laryngectomy cannulas.

  • Therapeutic chairs and wheelchairs, as well as upright cushions and harnesses for their use, crutches, walkers and cranes to mobilize people with disabilities.

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

  • Home dialysis treatment and respiratory treatment devices.

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

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

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

    • Assistive products for hygiene functions: toilet risers, armrests and backrests.

    • Assistive 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, grab bars and handrails.

    • Assistive products to enable the use of new information and communication technologies, such as mice that use head or eye movements, high-contrast keyboards, flashing buttons, software to enable writing and device operation by voice for people with severe motor disabilities.

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

    • Functional stimulators.