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V1945-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

21% VAT applies to transfer sheets with handles for people with reduced mobility

A company asks whether transfer sheets with handles to assist with turning and lifting people with reduced mobility can be taxed at the reduced rate. The DGT responds that they must be taxed at 21% as they are not included in the list of products subject to the 10% rate.

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2025-10-15PublishedPublished 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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