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V0317-26 12 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Hats for oncology patients subject to 21% VAT

The DGT confirms that therapeutic hats reducing chemotherapy-induced alopecia are subject to general VAT rate of 21% as they are not included in the list of products eligible for reduced VAT.

The question raised

Applicable tax rate, for the purposes of Value Added Tax, to the supplies, intra-Community acquisitions and imports of the product subject to this consultation.

The DGT's ruling

The reduced rate of 10% applies to products which, due to their objective characteristics, are designed to alleviate or treat deficiencies for the personal use of persons with physical, mental, intellectual or sensory impairments. The hypothermic cap is not included in the categories of the eighth section of the Annex to the VAT Law. Therefore, the tax rate of 21% applies.

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