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V0837-15 13 March 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

The reduced rate of 10% applies to certain incontinence products and dental prostheses

The inquiry asks which VAT rate applies to various support and assistance products. The DGT determines that the 10% rate applies to products that, due to their objective characteristics, are designed to alleviate or treat deficiencies, whereas others are taxed at the general rate of 21%.

The question raised

Question raised: Applicable tax rate for the described products.

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 and exclusive use of persons with physical, mental, intellectual, or sensory deficiencies. Under this criterion, urinary incontinence absorbents, pessaries, pelvic floor therapy devices, and dental prosthesis adhesives are taxed at 10%. Vaginal douches, cervical pads, and incontinence pads are taxed at 21%.

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

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