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V0601-17 ·8 March 2017 ·consulta-vinculante Medium impact
Tax

4% VAT rate applies to mobility aids and wheelchairs for persons with disabilities

The inquiry concerns the VAT rate applicable to the sale of scooters and electric wheelchairs. The DGT determines that the rate will depend on the technical specifications of the products and their intended use.

In 6 key points

Lifecycle

2017-03-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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