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V2664-20 17 August 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Shower cubicles for persons with reduced mobility subject to the 21% standard VAT rate

A query was raised regarding whether a shower cubicle designed for persons with reduced mobility could qualify for the reduced VAT rate. The Directorate General for Taxes (DGT) ruled that the 10% rate cannot be applied and the standard rate must be used instead.

The question raised

Applicable Value Added Tax rate for a shower cabin specifically designed for persons with reduced mobility, or those requiring assistance from third parties for their hygiene.

The DGT's ruling

The reduced rate of 10% applies solely to support products for washing, bathing, and showering that are designed for the personal and exclusive use of persons with physical, mental, intellectual, or sensory impairments, such as brushes, bath chairs, bath boards, stools, products to reduce bathtub length, bars, and handles. As the shower cabin is not included in the provision, it must be taxed at the general rate of 21%.

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