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V2149-23 ·21 July 2023 ·consulta-vinculante Medium impact
Tax

Reduced VAT rate of 10% applies to non-slip cutlery handles

A company sought clarification on whether non-slip cutlery handles, designed for people with mobility issues, are subject to the 21% or 10% VAT rate. The DGT has ruled that these products are subject to the reduced rate of 10%.

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2023-07-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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