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V1959-25 16 October 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

21% VAT applies to sliding sheets for people with reduced mobility

A company asks whether sliding sheets to assist older people or those with reduced mobility can be taxed at the reduced rate. The DGT replies 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 support 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 sliding sheet 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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