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V1525-20 ·21 May 2020 ·consulta-vinculante Medium impact
Tax

Reduced 10% VAT rate applies to grip adapters for people with motor disabilities

A manufacturer of adapters designed to facilitate the gripping of objects (cutlery, brushes, etc.) has requested clarification on whether its products qualify for a reduced VAT rate. The Directorate-General for Taxes (DGT) has ruled that these devices are included in the list of assistive products eligible for the 10% rate.

In 5 key points

How it affects those involved

Manufacturers of assistive devices for people with motor disabilities can benefit from a lower tax burden, reducing costs for end users.

Lifecycle

2020-05-21PublishedPublished 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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