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V0547-14 ·3 March 2014 ·consulta-vinculante Medium impact
Tax

Standard 21% VAT rate applies to the supply of electric wheelchair batteries

A query was raised regarding the VAT rate applicable to the supply of wheelchair batteries and prosthetic spare parts. The DGT ruled that wheelchair batteries are subject to the standard 21% rate, as the reduced 4% rate applies only to repair and adaptation services, not to the supply of goods.

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2014-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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