Skip to content
Back to index
V2015-23 11 July 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Plaster cast protectors are taxed at the general VAT rate of 21%

A company inquired whether plaster cast protectors (plastic covers for bathing without damaging the cast) could qualify for the reduced rate of 10%. The DGT has responded that they cannot, as they are not included in the list of support products eligible for the reduced rate.

The question raised

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

The DGT's ruling

The reduced rate of 10% applies to support products for washing, bathing, and showering that are designed for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments. Plaster cast protectors are not included in the list of goods in section eight of the Annex to the VAT Act. Therefore, these supplies must be taxed at the general rate of 21%.

Email
Contact