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V1882-25 14 October 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

21% VAT applies to transfer sheets with handles for people with reduced mobility

A company asks whether transfer sheets with handles to assist with turning and lifting people with reduced mobility can be taxed at the reduced rate. The DGT responds that they must be taxed at 21% as they are not included in the list of products subject to the 10% rate.

The question raised

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

The DGT's ruling

The reduced rate of 10% applies to medical equipment and assistive products which, due to their objective characteristics, are designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments. The sheet with handles subject to this inquiry is not included in the categories of products mentioned in the eighth section of the Annex to the VAT Law. Therefore, the general rate of 21% applies.

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