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V1929-23 ·5 July 2023 ·consulta-vinculante Medium impact
Tax

Products for multi-sensory stimulation rooms taxed at 21%, except hoists for moving persons with disabilities

A company requested clarification on the VAT rate applicable to items used in multi-sensory stimulation rooms (Snoezelen). The DGT has determined that most of these products are subject to the 21% rate, with the exception of hoists for moving persons with disabilities, which attract the 10% rate.

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Lifecycle

2023-07-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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