Skip to content
Back to index
V3303-16 13 July 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Standard 21% VAT rate applies to compression sleeves for preventing venous thromboembolic disease

The taxpayer inquired whether compression sleeves for intermittent pneumatic compression systems could qualify for the reduced VAT rate. The DGT ruled that, as their purpose is to prevent disease rather than treat injuries or malformations, they must be taxed at the standard rate.

The question raised

Applicable tax rate for compression stockings.

The DGT's ruling

Compression stockings for the prevention of venous thromboembolic disease are taxed at the general rate of 21%. The reduced rate of 10% applies to devices designed for the reduction of injuries or malformations, such as compression garments for varicose veins, but not to products intended merely to prevent them. The application of the reduced rate requires that the product be designed to alleviate or treat deficiencies by its objective characteristics.

Book your free first meeting