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A company inquired whether its shower cubicles designed for people with reduced mobility could qualify for the 10% reduced VAT rate. The Directorate-General for Taxes (DGT) has ruled that this is not possible, as the product is not included in the specific list provided by law.
Question raised: Whether the reduced rate of Value Added Tax provided for in Article 91.One.1.6º of Law 37/1992 would be applicable to the supply of shower cabins.
The reduced rate of 10% applies to medical equipment and assistive products which, due to their objective characteristics, are designed to alleviate or treat impairments for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments. The list in Annex eight includes assistive products for washing, bathing, and showering, but does not include shower cabins. Therefore, shower cabins must be taxed at the general rate of 21%.
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