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V0278-16 25 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

10% reduced VAT rate applies to leg orthosis designed to alleviate physical impairments

The DGT has ruled on whether the 'Insta Life' leg orthosis, intended to relieve lower back pain, sciatica, and piriformis syndrome, is subject to the reduced VAT rate. The DGT concludes that the 10% rate applies provided the product meets the objective criteria of being designed to alleviate or treat impairments for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments.

The question raised

Applicable tax rate.

The DGT's ruling

The reduced tax rate of 10% applies to the orthosis subject to this inquiry provided that, due to its objective characteristics, it is designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory disabilities. The application of the reduced rate depends on this objective compliance, regardless of the identity of the purchaser of the product.

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