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A query was raised regarding whether light compression elastic stockings (18-21 mmHg) qualify for the reduced 10% VAT rate. The DGT ruled that, as these are preventative rather than therapeutic products, they must be taxed at the standard rate.
Cuestión planteada Se describe en los hechos.
El tipo reducido del 10% se aplica a prendas de compresión para varices y tejidos elásticos destinados a la reducción de lesiones o malformaciones internas. Sin embargo, no se aplica a productos destinados meramente a prevenir dichas lesiones. Por tanto, las medias de compresión ligera profilácticas, destinadas a la prevención de varices, tributan al 21%.
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