21% VAT for sliding sheets intended for people with reduced mobility

The Directorate General of Taxes (DGT) has issued a binding ruling regarding the tax rate applicable to sliding sheets designed to facilitate the movement of people with reduced mobility. The inquiry sought to determine whether this item could benefit from the reduced VAT rate or if it should be taxed at the general rate.

What the DGT has ruled

The administration has ruled that sliding sheets must be taxed at the general rate of 21%. The basis for this decision lies in the fact that the reduced 10% rate is reserved exclusively for medical equipment and assistive products which, due to their objective characteristics, are designed to alleviate or treat deficiencies for the personal and exclusive use of people with physical, mental, intellectual, or sensory impairments.

Following the analysis, the DGT concludes that the sliding sheet is not included in the categories of products mentioned in the eighth section of the Annex to the VAT Law. Since it does not meet the strict requirements of design and purpose to be classified as a specific assistive product, the application of the reduced rate is not possible.

What this means for you

This ruling has a direct impact on two profiles:

• Companies: Retailers and manufacturers marketing this type of sheet are obliged to apply the general rate of 21% on their invoices.
• Consumers: The end user who purchases this product to facilitate the care of people with reduced mobility must bear the cost of the 21% tax rate.

What should be done

Companies in the orthopedic or assistance products sector should verify that their billing complies with this criterion to avoid potential contingencies with the Tax Administration. Given that the interpretation of assistive products is strict, it is necessary to evaluate whether other items in their catalog meet the objective characteristics required by the regulations to apply the 10% rate.