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V2577-24 ·12 December 2024 ·consulta-vinculante Medium impact
Tax

21% VAT rate applied to adapted spoons for people with reduced mobility

A company requested clarification on whether an adapted spoon for people with reduced arm or wrist mobility could qualify for the 10% reduced VAT rate. The Directorate-General for Taxes (DGT) ruled that it does not, as this product is not included in the list of goods specified in the Annex to the VAT Act.

In 6 key points

How it affects those involved

This ruling confirms that specialized mobility aids must meet specific statutory requirements to qualify for reduced VAT rates, meaning many adapted consumer products will continue to be taxed at the standard rate.

Lifecycle

2024-12-12PublishedPublished 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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