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V0030-17 ·4 January 2017 ·consulta-vinculante Medium impact
Tax

10% VAT rate applies to anti-decubitus cushions, but not to articulated beds or scooters

A query was made regarding the VAT rate applicable to various products for people with disabilities, such as articulated beds, anti-decubitus cushions, and scooter-type motorcycles. The DGT has determined that anti-decubitus cushions are taxed at 10%, whereas articulated beds and scooters are subject to the standard 21% rate.

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Lifecycle

2017-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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