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V3096-23 ·27 November 2023 ·consulta-vinculante Medium impact
Tax

Device for correcting childhood enuresis subject to reduced 10% VAT rate

A query was raised regarding whether a device equipped with a moisture sensor to detect urination in children and wake them up should be taxed at 10% or 21% VAT. The DGT ruled that the reduced rate applies as the product is designed to alleviate a deficiency.

In 6 key points

How it affects those involved

The ruling confirms the application of the reduced VAT rate for specific medical devices designed to treat physiological deficiencies, providing tax certainty for manufacturers and distributors of such products.

Lifecycle

2023-11-27PublishedPublished 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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