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V0078-16 13 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Orthopaedic footwear for diabetic or arthritic feet taxed at the standard 21% VAT rate

A manufacturer of orthopaedic footwear designed for specific pathologies (diabetic, arthritic, etc.) has requested clarification on the applicable VAT rate. The Directorate General for Taxes (DGT) has determined that these products are not included in the list of goods eligible for reduced VAT rates.

The question raised

Applicable tax rate for the supplies of this type of orthopedic footwear.

The DGT's ruling

The reduced rate of 10% applies to the support products specifically listed in the eighth section of the Annex to Law 37/1992. The application of this rate is subject to the goods meeting the condition of being designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory deficiencies. As orthopedic footwear is not included in said list, its supplies are taxed at the general rate of 21%.

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