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V0277-16 25 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

10% reduced VAT rate applies to ankle, elbow and knee braces if designed to treat impairments

The query concerns whether the sale of Cooperline ankle, elbow and knee braces qualifies for the reduced tax rate. The DGT rules that the 10% rate applies provided these products are designed to alleviate or treat impairments and are for the personal and exclusive use of persons with physical, mental, intellectual or sensory impairments.

The question raised

Cuestión planteada Tipo impositivo aplicable.

The DGT's ruling

Las entregas, adquisiciones intracomunitarias e importaciones de tobilleras, coderas y rodilleras tributan al tipo reducido del 10% si, por sus características objetivas, están diseñados para aliviar o tratar deficiencias para uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales. El criterio es objetivo y no depende de quién sea el adquirente del producto.

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

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