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V0206-22 8 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

The bidet spray toilet device shall be taxed at 21% VAT

A company inquires whether a pressure device for water application in the toilet (bidet spray) for persons with reduced mobility may be subject to the reduced rate of 10%. The DGT responds that this product is not included in the list of goods in the Annex to the VAT Law.

The question raised

Question raised: Tax rate applicable for Value Added Tax purposes.

The DGT's ruling

The reduced rate of 10% applies to medical equipment and assistive products which, due to their objective characteristics, are designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments. The bidet spray device in question is not included in the list of products in section eight of the Annex to Law 37/1992, and therefore must be taxed at the general rate of 21%.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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