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V1343-20 11 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo reducido

Pelvic floor therapy products may qualify for 10% VAT if objective requirements are met

A company sought clarification on whether the sale of a vaginal sphere for pelvic floor rehabilitation is subject to the reduced 10% VAT rate. The DGT ruled that this is possible if the product is designed to alleviate or treat deficiencies and is intended for the personal and exclusive use of individuals with physical, mental, intellectual, or sensory impairments.

The question raised

Question raised: Whether the sale of the product in question would be subject to Value Added Tax at the reduced rate of 10 percent in accordance with the provisions of Article 91.One.6 of Law 37/1992.

The DGT's ruling

Products intended for pelvic floor therapy are taxed at the reduced rate of 10% provided that, due to their objective characteristics, they are designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual or sensory impairments. Compliance with this condition is objective in nature, regardless of the identity of the purchaser of the product.

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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