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V0279-16 25 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

10% reduced VAT rate applies to compression socks for varicose veins if objective requirements are met

A query was raised regarding whether compression socks used to treat varicose veins and oedema should be subject to the reduced VAT rate. The DGT ruled that the 10% rate applies provided the product is designed to alleviate or treat deficiencies and is 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

Compression socks for varicose veins are taxed at the reduced rate of 10% if, due to their objective characteristics, they are designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments. This condition is objective and applies regardless of the identity of the purchaser of the product.

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