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V0188-22 ·7 February 2022 ·consulta-vinculante Medium impact
Tax

10% reduced VAT rate applies to long-handled shoehorns and shoehorns, but not to stocking aids

A company requested clarification on the VAT rate applicable to long-handled shoehorns and shoehorns, versus stocking and sock aids. The DGT has determined that only the former qualify for the 10% reduced rate.

In 5 key points

How it affects those involved

This ruling clarifies the tax treatment for specific personal care tools, distinguishing between general shoehorns and specialized stocking aids for VAT purposes.

Lifecycle

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

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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