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V1959-25 ·16 October 2025 ·consulta-vinculante Medium impact
Tax

21% VAT applies to sliding sheets for people with reduced mobility

A company asks whether sliding sheets to assist older people or those with reduced mobility can be taxed at the reduced rate. The DGT replies 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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2025-10-16PublishedPublished 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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