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V0816-22 ·19 April 2022 ·consulta-vinculante Medium impact
Tax

21% VAT rate applied to vocal resonance tube as it is not listed in the Annex of the Law

A speech therapist inquired whether their glass vocal resonance tube could be taxed at the reduced VAT rate of 10%. The DGT ruled that the general rate of 21% must apply because the product does not fall under the categories of medical equipment or products for disabilities specified in the Annex of the Law.

In 6 key points

How it affects those involved

This ruling clarifies that products used in speech therapy must strictly meet the legal definitions of medical equipment or disability support products to qualify for reduced VAT rates; otherwise, the standard rate applies.

Lifecycle

2022-04-19PublishedPublished 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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