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V2075-22 29 September 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

The cushion-shaped rotation device is taxed at 21% VAT

A company inquired whether a U-shaped cushion designed to assist in turning patients 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: Applicable tax rate for Value Added Tax purposes.

The DGT's ruling

The reduced rate of 10% applies solely to medical equipment and assistive products detailed in the eighth section of the Annex to the VAT Act. These must be designed to alleviate or treat impairments for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments. As the aforementioned rotation device is not included in said list, it must be taxed at the general rate of 21%.

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