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V0643-22 ·24 March 2022 ·consulta-vinculante Medium impact
Tax

VAT equivalence surcharge regime depends on electric scooter maximum speed

A trader has requested clarification regarding the VAT regime and the relevant IAE heading for the sale of electric scooters and their spare parts. The DGT has clarified that the application of the VAT equivalence surcharge varies depending on whether the scooter is classified as a personal mobility vehicle or a motor vehicle.

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2022-03-24PublishedPublished 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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