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A company requested clarification on whether a portable overbed table for bedridden individuals could be taxed at the reduced rate of 10%. The Directorate-General for Taxes (DGT) has ruled that this product is not included in the list of goods eligible for the reduced rate and must be taxed at 21%.
This ruling clarifies the VAT treatment for specific mobility aids, confirming that unless explicitly listed, such products do not qualify for reduced tax rates.
The tax team reviews your specific situation.
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