Doctrine by topic · DGT Observatory

Personal and Exclusive Use: 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

Settled doctrine High confidence 91 rulings · 2015–2026

Current position

The reduced VAT rate of 10% applies to support products designed for the personal and exclusive use of persons with disabilities, provided they meet their objective characteristics and are listed in the Annex to the Law. Specifically included are grab bars, shower handles, and raised toilet seats. Sink accessories, cisterns, or toilet anchors are taxed at the general rate of 21%.

The DGT maintains a restrictive interpretation based on the objective nature of the product and its inclusion in the legal annex. Over the years, the administration has specified that the purpose of the product is not enough; it must be exhaustively listed or strictly comply with the definition of design for disabilities. The evolution shows an increasingly clear delimitation between specific support products (10%) and general accessories (21%).

Turning points

  1. V0190-22

    Specifies the application of the 4% rate for prostheses, orthoses, and implants when the purchaser has a certified disability equal to or greater than 33%.

  2. V1223-26

    Extends the application of the 10% rate to specific support products such as bathroom grab bars and raised toilet seats.

Analysis based on 89 of 91 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1223-26 22 May 2026

10% VAT rate applies to bathroom support items

SG de Impuestos sobre el Consumo
tipo reducidoproductos de apoyodeficiencia físicacaracterísticas objetivasuso personal y exclusivo LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6º.c
Affects CompanyExpat · Non-residentIndividual
V2302-25 26 Nov 2025

Purchase of hyperbaric camera subject to 21% VAT rate

SG de Impuestos sobre el Consumo
tipo impositivotipo reducidoequipos médicosdeficiencias físicasuso personal y exclusivo LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.6.c
Affects CompanyExpat · Non-residentIndividual
V1866-25 14 Oct 2025

Vibroacoustic stages and adapted switches must pay 21% rate

SG de Impuestos sobre el Consumo
tipo impositivotipo reducidoproductos de apoyodeficiencias sensorialesuso personal y exclusivo LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.6.c
Affects CompanyExpat · Non-residentIndividual
V2579-24 12 Dec 2024

Adapted cup with lid, spout and handle subject to 21% VAT

SG de Impuestos sobre el Consumo
tipo impositivoproductos de apoyodeficiencias físicastipo reducidocaracterísticas objetivas LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6º.c
Affects CompanyExpat · Non-residentIndividual
V2965-23 8 Nov 2023

Standard 21% VAT rate applies to articulated bed mattresses

SG de Impuestos sobre el Consumo
tipo reducidocaracterísticas objetivasuso personal y exclusivodeficiencias físicasbienes de uso general LIVA — Ley 37/1992 del IVA art. 90LIVA — Ley 37/1992 del IVA art. 91.Uno.1.6º
Affects CompanyExpat · Non-residentIndividual
V1359-23 22 May 2023

VAT rate of 10% for injury reduction vs 21% for injury prevention

SG de Impuestos sobre el Consumo
tipo impositivo reducidoreducción de lesionesprevención de lesionesequipos médicosdeficiencias físicas LIVA — Ley 37/1992 del IVA art. 90.UnoLIVA — Ley 37/1992 del IVA art. 91.Uno.1.6.c
Affects CompanyExpat · Non-residentIndividual
V2077-22 29 Sept 2022

Wheelchair ponchos subject to the standard 21% VAT rate

SG de Impuestos sobre el Consumo
tipo impositivotipo reducidoproductos ortopédicoscaracterísticas objetivasuso personal y exclusivo LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.6.c)
Affects CompanyExpat · Non-residentIndividual
V0725-22 4 Apr 2022

21% VAT rate applied to toilet seats for persons with disabilities

SG de Impuestos sobre el Consumo
tipo impositivoproductos de apoyodeficiencias físicasuso personal y exclusivocaracterísticas objetivas LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.6.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
V0269-22 14 Feb 2022

VAT on 'Androvacuum' erectile dysfunction device set at 21%

SG de Impuestos sobre el Consumo
tipo impositivoequipos médicosdeficiencias físicastipo reducidouso personal y exclusivo LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.6.c
Affects CompanyExpat · Non-residentIndividual

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