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V2580-24 12 December 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Commode chairs for use outside the bathroom are subject to 21% VAT

A company has requested a ruling on whether a commode chair designed for use beside a bed qualifies for the reduced 10% VAT rate. The Directorate General for Taxes (DGT) has determined that this product is not included in the list of goods eligible for the reduced rate and must be taxed at the standard rate.

The question raised

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

The DGT's ruling

The reduced rate of 10% applies to specific listed products for assistance with toileting functions, such as toilet seat risers, armrests, or backrests. Commode chairs, with or without wheels, which include a collection container for evacuation outside the bathroom, are not included in said list. Therefore, these chairs are taxed at the 21% tax rate.

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