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V0433-17 ·20 February 2017 ·consulta-vinculante Medium impact
Tax

Wheelchairs taxed at 4% or 10% VAT and may be subject to the equivalence surcharge

A query was raised regarding whether electric wheelchairs and scooters should incur the equivalence surcharge when sold to a retailer. The DGT clarifies the VAT rates applicable to each product and the applicability of the surcharge based on their technical nature.

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Lifecycle

2017-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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