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A consultation was held regarding the VAT rate applicable to various health and assistance products. The DGT has determined that while certain products meet the requirements for the 10% reduced rate, others must be taxed at the general rate of 21%.
Cuestión planteada Tipo impositivo aplicable a los productos descritos.
El tipo reducido del 10% se aplica a productos que, por sus características objetivas, estén diseñados para aliviar o tratar deficiencias para uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales. Bajo este criterio, los pesarios, dispositivos para la terapia del suelo pélvico y tampones con probióticos tributan al 10%. En cambio, los empapadores, plantillas ortopédicas, guantes, dediles, dispositivos para el acné o herpes y deslizadores para medias tributan al 21% por ser productos de uso general.
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