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V2089-22 ·30 September 2022 ·consulta-vinculante Medium impact
Tax

Mattress protectors taxed at the standard 21% VAT rate

A company requested clarification on whether mattress protectors could qualify for the reduced 10% VAT rate. The DGT has ruled that these products are designed to protect a surface rather than treat medical deficiencies, and must therefore be taxed at the standard 21% rate.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for absorbent mattress protectors, confirming they do not qualify as orthopedic products for tax purposes.

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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