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V0317-26 ·12 February 2026 ·consulta-vinculante Medium impact
Tax

Hats for oncology patients subject to 21% VAT

The DGT confirms that therapeutic hats reducing chemotherapy-induced alopecia are subject to general VAT rate of 21% as they are not included in the list of products eligible for reduced VAT.

In 6 key points

How it affects those involved

Products designed to reduce chemotherapy-related hair loss are taxed at the standard VAT rate of 21%.

Lifecycle

2026-02-12PublishedPublished 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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