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V2216-25 ·19 November 2025 ·consulta-vinculante Medium impact
Tax

The applicable tax rate for patient transfer belts is 21% VAT

A company asked whether a transfer belt with handles for bedridden or wheelchair patients could be taxed at the reduced rate. The DGT has responded that this product must be taxed at 21% VAT as it does not fall within the categories of pharmaceutical products or medical equipment eligible for the reduced rate.

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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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