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V1929-23 5 July 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Products for multi-sensory stimulation rooms taxed at 21%, except hoists for moving persons with disabilities

A company requested clarification on the VAT rate applicable to items used in multi-sensory stimulation rooms (Snoezelen). The DGT has determined that most of these products are subject to the 21% rate, with the exception of hoists for moving persons with disabilities, which attract the 10% rate.

The question raised

VAT rate applicable to products used for the creation of stimulation rooms.

The DGT's ruling

The goods listed in the Annex to Law 37/1992 are taxed at 10% if, due to their objective characteristics, they are designed for the personal and exclusive use of persons with disabilities. This condition of exclusivity excludes equipment for mixed use. Therefore, cranes for mobilizing persons with disabilities are subject to the 10% rate, whereas bubble tubes, fiber optics, water beds, software, or sound equipment are taxed at 21%.

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