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V2216-25 19 November 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

The applicable tax rate for patient transfer belts is 21% VAT

A company asked whether a transfer belt with handles for bedridden or wheelchair patients could be taxed at the reduced rate. The DGT has responded that this product must be taxed at 21% VAT as it does not fall within the categories of pharmaceutical products or medical equipment eligible for the reduced rate.

The question raised

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

The DGT's ruling

The reduced rate of 10% applies to medical equipment and devices designed to alleviate or treat impairments for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments, provided they are listed in the Annex to the Law. The transfer tape in question is not included in the categories mentioned in the regulations. Therefore, as it does not fall within the assumptions for the reduced rate, the general rate of 21% applies.

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