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V2213-25 ·19 November 2025 ·consulta-vinculante Low impact
Tax

The ergonomic cane for persons with reduced mobility is taxed at the general VAT rate of 21%

The DGT states that the 10% reduced tax rate does not apply and that the standard 21% rate must be applied.

In 6 key points

How it affects those involved

The product does not qualify for the reduced tax rate, and must be taxed at the standard rate.

Lifecycle

2025-11-19PublishedPublished 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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