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MEDIUM
FISCAL

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

V2216-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2216-25
Published
19 Nov 2025

Summary

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.

In 6 key points

Lifecycle

2025-11-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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