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V1428-24 ·13 June 2024 ·consulta-vinculante Medium impact
Tax

Neoprene covers for crutches and walkers subject to 21% VAT

A company requested clarification on whether neoprene covers for crutches and walkers qualify for the reduced 10% VAT rate. The DGT has ruled that these products are not included in the list of goods eligible for the reduced rate and must be taxed at the standard rate.

In 6 key points

How it affects those involved

Companies selling these specific accessories must apply the standard VAT rate of 21% rather than the reduced rate, affecting pricing and tax compliance for mobility aid accessories.

Lifecycle

2024-06-13PublishedPublished 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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