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V0722-22 4 April 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

21% VAT rate applies to high bed tables for people with disabilities

A company requested clarification on whether a high bed table for bedridden people with disabilities could be taxed at the reduced 10% rate. The DGT has ruled that this product is not included in the list of goods eligible for the reduced rate and must be taxed at 21%.

The question raised

Question raised: Tax rate applicable for Value Added Tax purposes.

The DGT's ruling

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. Notwithstanding, this reduced rate only applies to the products specifically mentioned in the eighth section of the Annex to the VAT Law. The high bed table consulted does not appear in said list, therefore it must be taxed at the general rate of 21%.

Apply this to a real case

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

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