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V2360-25 ·4 December 2025 ·consulta-vinculante Low impact
Tax

Hospital beds are taxed at 21% VAT as they are not included in the annex of products with a reduced rate

The DGT states that a hospital bed for personal use must be taxed at the standard 21% rate as it is not included in the categories listed in the Law's Annex.

In 6 key points

How it affects those involved

Personal hospital beds are subject to the standard VAT rate rather than the reduced 10% rate.

Lifecycle

2025-12-04PublishedPublished 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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