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MEDIUM
FISCAL

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

V1959-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1959-25
Published
16 Oct 2025

Summary

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.

In 6 key points

Lifecycle

2025-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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