Doctrine by topic · DGT Observatory

Accessories: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Doctrinal reversal High confidence 14 rulings · 2014–2025

Current position

The reduced rate of 10% applies to prostheses, orthoses, and surgical implants designed for the personal and exclusive use of persons with disabilities. Accessories and components may be taxed at 10% if they are necessary for the functioning or implantation of the main product. However, the law expressly excludes accessories, replacements, and spare parts of certain goods, meaning that accessories for wheelchairs or walkers are taxed at 21%.

The DGT's position has moved from allowing the application of the 10% rate to components and accessories if they were considered part of the prosthesis, to a much more restrictive interpretation. Recent doctrine establishes that accessories and replacements for certain assistive products are excluded from the reduced rate, applying the general rate of 21%.

Turning points

  1. V1861-15

    It is established that the reduced rate of 10% extends to components and accessories, whether delivered jointly or separately.

  2. V1940-25

    It is determined that the law expressly excludes accessories, replacements, and spare parts of certain goods, applying 21% to accessories for wheelchairs or walkers.

Analysis based on 14 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V1940-25 15 Oct 2025

Wheelchair accessories taxed at standard VAT rate

SG de Impuestos sobre el Consumo
tipo impositivoaccesoriosproductos de apoyotipo reducidoequipos médicos LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6º.c
Affects CompanyExpat · Non-residentIndividual
V2582-24 12 Dec 2024

Wheelchair and walker bags taxed at the standard 21% VAT rate

SG de Impuestos sobre el Consumo
tipo impositivoproductos de apoyoaccesoriostipo reducidodeficiencias físicas LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6º.c
Affects CompanyExpat · Non-residentIndividual
V0308-22 17 Feb 2022

21% standard VAT rate applies to insulin pump fastening straps

SG de Impuestos sobre el Consumo
tipo reducidoequipos médicosaccesoriosdeficiencias físicasautocontrol de la diabetes LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6º.c)
Affects CompanyExpat · Non-residentIndividual
V1746-18 18 Jun 2018

Consumable dialysis products subject to the standard 21% VAT rate

SG de Impuestos sobre el Consumo
tipo generalproductos fungiblesdiálisisproductos de un solo usoaccesorios LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.cLIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.a
Affects CompanyExpat · Non-residentIndividual

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