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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, section eight 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 replacement parts of these 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 Health System and the procedure for its updating, including its components and accessories.

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

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

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

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

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

  • The tracheostomy and laryngectomy cannulas.

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

  • Platform lifts, wheelchair lifts , stair chair adapters, portable ramps and self-supporting bars for getting up by yourself.

  • Devices and other instruments intended to reduce internal lesions 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, 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, blinking buttons, software to enable writing and device operation by people with severe motor disabilities through voice.

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

    • Functional stimulators.