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V0204-22 ·8 February 2022 ·consulta-vinculante Medium impact
Tax

Adjustable bed backrests for people with reduced mobility taxed at 21% VAT

A company has requested clarification on whether an adjustable bed backrest for individuals with mobility issues qualifies for the reduced VAT rate. The Directorate-General for Taxes (DGT) has ruled that this product is not included in the list of goods eligible for the 10% rate.

In 6 key points

How it affects those involved

The ruling clarifies that specific mobility aids, such as adjustable bed backrests, do not qualify for the reduced VAT rate and must be taxed at the standard rate of 21%.

Lifecycle

2022-02-08PublishedPublished 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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