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V0713-15 ·4 March 2015 ·consulta-vinculante Medium impact
Tax

Wheelchair accessories and spare parts subject to 21% VAT, with specific exceptions

A query was raised regarding whether accessories and spare parts for wheelchairs (such as wheels or batteries) qualify for the reduced VAT rate. The DGT ruled that these items are not included in the 10% rate, with the exception of anti-decubitus cushions and harnesses.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for wheelchair components, confirming that most spare parts remain subject to the standard rate unless they fall under specific medical exemptions.

Lifecycle

2015-03-04PublishedPublished 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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