In terms of subsidized VAT for technical aids, the facilitation is personal and, consequently, can be applied only to the transfer of technical and IT aids made directly to disabled persons or those who depend on them. In the present case, the company that filed the application carries out the distribution and marketing of medical products, machinery and equipment, also operating in the rehabilitation robotics sector (robotic systems for neuromotor and cognitive rehabilitation, rehabilitation exoskeletons, etc. .)
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