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V3254-19 27 November 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Weighted vest for people with disabilities subject to 21% VAT

An entity requested clarification on the VAT rate applicable to a vest containing internal beads that applies pressure to stimulate proprioception in people with functional disabilities. The DGT has determined that this product is not included in the list of goods eligible for a reduced rate.

The question raised

The Value Added Tax rate applicable to the product subject to this inquiry.

The DGT's ruling

The vest subject to this inquiry is not included in the categories set forth in the eighth section of the Annex to Law 37/1992. Therefore, as it does not meet the objective definition of goods designed to alleviate or treat deficiencies under the reduced rate, it must be taxed at the general rate of 21 percent.

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