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V1806-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

10% VAT rate applies to ostomy irrigation systems and incontinence products

A sanitary products company queries the applicable VAT rate for irrigation systems and incontinence devices. The DGT confirms that certain products for treating physical deficiencies are subject to the reduced 10% rate, while other accessories or surface protection items are taxed at 21%.

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2025-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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