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The DGT states that the 10% reduced tax rate does not apply and that the standard 21% rate must be applied.
Question posed: The tax rate applicable, for the purposes of Value Added Tax, to the supplies of this type of product.
El tipo reducido del 10% se aplica a equipos médicos y productos de apoyo que, por sus características objetivas, estén diseñados para aliviar o tratar deficiencias para uso personal y exclusivo de personas con deficiencias físicas, mentales, intelectuales o sensoriales. El bastón objeto de consulta no se encuentra incluido en la relación de bienes del apartado octavo del Anexo de la Ley del IVA. Por tanto, las entregas de dicho bastón tributan al tipo general del 21%.
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