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A query was raised regarding whether a shower cubicle designed for persons with reduced mobility could qualify for the reduced VAT rate. The Directorate General for Taxes (DGT) ruled that the 10% rate cannot be applied and the standard rate must be used instead.
This ruling clarifies that specialized sanitary equipment for mobility-impaired users does not automatically qualify for reduced VAT rates unless it meets specific criteria for assistive products.
The tax team reviews your specific situation.
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