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V1880-25 14 October 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

10% VAT rate applies to multi-legged walking sticks for people with reduced mobility

A company asks which VAT rate to apply to the sale of a four-legged multi-legged walking stick. The DGT responds that this product is subject to the reduced rate of 10%.

The question raised

The applicable tax rate, for the purposes of Value Added Tax, on the supplies of this type of product.

The DGT's ruling

Crutches are included in the list of goods in section eight of the Annex to the VAT Act. To apply the 10% rate, the product must meet the objective condition of being designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments. Therefore, the crutches subject to this tax inquiry are taxed at 10%.

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