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V2168-22 ·17 October 2022 ·consulta-vinculante Medium impact
Tax

21% VAT rate applies to toilet seats with built-in lifting mechanisms

A company requested clarification on whether a toilet seat with a lifting mechanism designed to assist with sitting and standing could qualify for the reduced 10% VAT rate. The DGT has ruled that this product must be taxed at the standard 21% rate.

In 5 key points

How it affects those involved

This ruling clarifies the VAT treatment for mobility aids used in bathrooms, confirming that such products do not qualify for the reduced rate and must be taxed at the standard rate.

Lifecycle

2022-10-17PublishedPublished 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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