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V1402-26 ·5 June 2026 ·consulta-vinculante Medium impact
Tax

Cinturón for care assistants falls under 21% VAT rate

A company asked whether a harness with handles for assisting people with reduced mobility to stand from bed or wheelchair could apply the reduced VAT rate. The DGT has determined that the general 21% VAT rate applies as the item is not included in the categories of support products or medical equipment eligible for reduced VAT.

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2026-06-05PublishedPublished 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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