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V2017-22 ·21 September 2022 ·consulta-vinculante Medium impact
Tax

21% VAT rate applies to toilet structures with lifting mechanisms

A company has requested clarification on whether a toilet structure equipped with a lifting mechanism to assist with sitting and standing qualifies for the reduced VAT rate. The Directorate-General for Taxes (DGT) has ruled that this product is not included in the list of support products eligible for the 10% rate.

In 6 key points

How it affects those involved

Businesses providing mobility assistance equipment must apply the standard 21% VAT rate to toilet lifting structures, as they do not meet the specific criteria for the reduced rate.

Lifecycle

2022-09-21PublishedPublished 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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