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A query was raised regarding whether the sale of graduated compression stockings, tights, and socks for varicose veins qualifies for the reduced VAT rate. The DGT ruled that these products are subject to the 10% rate, as they are classified as devices intended to reduce injuries or internal malformations.
Cuestión planteada Se describe en los hechos.
El tipo reducido del 10% se aplica a los aparatos y demás instrumental destinados a la reducción de lesiones o malformaciones internas, como prendas de compresión para varices. Esta aplicación depende de que el producto cumpla la condición objetiva de estar diseñado para aliviar o tratar deficiencias para uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales, independientemente de quién sea el adquirente.
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