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V0757-22 ·7 April 2022 ·consulta-vinculante Medium impact
Tax

Wheelchair repairs and certain spare parts subject to 21% VAT

A company has requested clarification on the VAT rate applicable to the sale of wheelchairs, their spare parts, and repair services. The DGT clarifies that the rate depends on the nature of the good and the service, distinguishing between 4%, 10%, and 21%.

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2022-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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