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V2016-23 11 July 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Bed rails are taxed at the general VAT rate of 21%

A company inquired whether bed rails designed to prevent falls during rest could be subject to the reduced VAT rate. The DGT has responded that this product is not included in the list of goods subject to the 10% rate.

The question raised

Question posed: The applicable tax rate, for the purposes of Value Added Tax, on 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. However, this rate does not apply to assistive products other than those specifically mentioned in the eighth section of the Annex to the VAT Act. Therefore, bed rails are taxed at the general rate of 21%.

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