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V3063-16 1 July 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo reducido

Walking sticks and crutches not expressly listed in the Annex are subject to 21% VAT

A company has requested clarification on whether certain walking sticks and crutches qualify for the reduced VAT rate. The DGT has ruled that, as they are not specifically included in the list provided in the Annex to the Law, they must be taxed at the standard rate.

The question raised

Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido

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