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A company requested clarification on whether folding reachers for individuals with difficulty bending down should be taxed at the standard or reduced VAT rate. The DGT has determined that these products are subject to the 10% rate.
Cuestión planteada Tipo impositivo aplicable, a efectos del Impuesto sobre el Valor Añadido, a las entregas de este tipo de producto.
Los alcanzadores plegables tributan al 10% de IVA por ser productos de apoyo diseñados para que personas con discapacidad motórica puedan agarrar, accionar o alcanzar objetos. Según la normativa y la norma UNE-EN ISO 9999, estos dispositivos se consideran productos para agarrar un objeto que reemplazan la función de prensión de las manos. El tipo reducido se aplica por las características objetivas del producto, independientemente de quién sea el adquirente.
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