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V2086-22 ·30 September 2022 ·consulta-vinculante Medium impact
Tax

Can openers and bottle openers taxed at 21% VAT due to exclusion from reduced rate assistive products list

A company requested clarification on whether can and bottle openers for orthopaedic products could qualify for the 10% reduced VAT rate. The DGT has ruled that these items are not included in the list of assistive products eligible for such a rate.

In 6 key points

How it affects those involved

Businesses providing orthopaedic tools must ensure correct VAT application, as specific items may not qualify for reduced rates despite their intended use.

Lifecycle

2022-09-30PublishedPublished 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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