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V1806-25 13 October 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

10% VAT rate applies to ostomy irrigation systems and incontinence products

A sanitary products company queries the applicable VAT rate for irrigation systems and incontinence devices. The DGT confirms that certain products for treating physical deficiencies are subject to the reduced 10% rate, while other accessories or surface protection items are taxed at 21%.

The question raised

Question raised: Applicable tax rate, for the purposes of Value Added Tax, on the supply of the aforementioned products.

The DGT's ruling

The reduced rate of 10% applies to products designed to alleviate or treat deficiencies, for the personal and exclusive use of persons with physical, mental, intellectual, or sensory deficiencies. Incontinence absorbents, urinary and nephrostomy catheters, urine collection bags, penis collectors, ostomy bags, dressings, ostomy plates, ostomy irrigation systems (including their fastening devices, sleeves, tubing, and funnels), and continent colostomy systems are taxed at 10%. Underwear pads, vaginal douches, irrigators, or cannulae not specifically intended for incontinence, and ostomy accessories 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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