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V0030-17 4 January 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

10% VAT rate applies to anti-decubitus cushions, but not to articulated beds or scooters

A query was made regarding the VAT rate applicable to various products for people with disabilities, such as articulated beds, anti-decubitus cushions, and scooter-type motorcycles. The DGT has determined that anti-decubitus cushions are taxed at 10%, whereas articulated beds and scooters are subject to the standard 21% rate.

The question raised

Applicable tax rate.

The DGT's ruling

The reduced rate of 10% applies to products designed for the personal and exclusive use of persons with disabilities, provided they meet the objective definition of the law, such as anti-decubitus cushions. This rate does not apply to articulated beds nor to accessories or spare parts for wheelchairs, which are taxed at 21%. Scooter-type motorcycles are taxed at 21% as they do not meet the technical requirements for vehicles for persons with reduced mobility, which are taxed at 4%.

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