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V0559-20 ·9 March 2020 ·consulta-vinculante Medium impact
Tax

Shower cubicles for people with reduced mobility taxed at the 21% standard rate

A company inquired whether its shower cubicles designed for people with reduced mobility could qualify for the 10% reduced VAT rate. The Directorate-General for Taxes (DGT) has ruled that this is not possible, as the product is not included in the specific list provided by law.

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Lifecycle

2020-03-09PublishedPublished 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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