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V2680-19 ·1 October 2019 ·consulta-vinculante Medium impact
Tax

21% VAT rate applied to abdominal, limb immobilisers and elbow-heel protectors

A taxpayer queried the applicable VAT rate for certain medical devices. The DGT ruled that abdominal immobilisers, limb immobilisers, and elbow-heel protectors are subject to the 21% rate, as they do not meet the requirements for the reduced rate.

In 6 key points

How it affects those involved

This ruling clarifies that specific medical immobilisers and protectors do not qualify for reduced VAT, meaning businesses must apply the standard rate of 21%.

Lifecycle

2019-10-01PublishedPublished 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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