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V0186-22 ·7 February 2022 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applied to certain hygiene aids; 21% rate for toilet stools

A company requested clarification on the VAT rates applicable to various orthopaedic aids for hygiene and mobility. The DGT has determined that certain aids for the toilet and bathtub are subject to a 10% rate, whereas toilet stools are subject to the standard 21% rate.

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2022-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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